https://www.taxtmi.com/caselaws?id=72189 An exemption from customs duty was construed to extend to the additional duty leviable under section 3 of the Customs Tariff Act, 1975, because that levy was treated as supplementary to customs duty and anchored in the charging framework of section 12 of the Customs Act, 1962. On that construction, a customs exemption notification ordinarily covers the corresponding additional duty unless the notification shows a contrary intent. The result was that the exemption applied to the additional duty as well, favouring the appellant. en-us Fri, 31 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 11:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72189 An exemption from customs duty was construed to extend to the additional duty leviable under section 3 of the Customs Tariff Act, 1975, because that levy was treated as supplementary to customs duty and anchored in the charging framework of section 12 of the Customs Act, 1962. On that construction, a customs exemption notification ordinarily covers the corresponding additional duty unless the notification shows a contrary intent. The result was that the exemption applied to the additional duty as well, favouring the appellant. Case-Laws Customs Fri, 31 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72189