Additional duty equalisation: imported articles bear additional duty matching excise on the material used in their manufacture. The rules levy an additional duty on specified imported articles equal to the excise duty leviable on the material corresponding to the imported article to the extent that material is used in its manufacture; the Table pairs articles with materials (e.g., household stainless steel manufactures paired with stainless steel) and the duty follows that correspondence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Additional duty equalisation: imported articles bear additional duty matching excise on the material used in their manufacture.
The rules levy an additional duty on specified imported articles equal to the excise duty leviable on the material corresponding to the imported article to the extent that material is used in its manufacture; the Table pairs articles with materials (e.g., household stainless steel manufactures paired with stainless steel) and the duty follows that correspondence.
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