https://www.taxtmi.com/caselaws?id=72349 The Tribunal allowed the appeals filed by the Collector of Customs, Bombay, confirming the liability of imported second hand machines to additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975. The decision was based on the classification and similarity of the imported goods to those produced in India, justifying the levy of additional duty equivalent to Central Excise duty. Previous judgments by the Supreme Court and Delhi High Court supported this interpretation, leading to the setting aside of the previous orders and upholding the imposition of additional duty on the imported second hand machines. en-us Thu, 15 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72349 The Tribunal allowed the appeals filed by the Collector of Customs, Bombay, confirming the liability of imported second hand machines to additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975. The decision was based on the classification and similarity of the imported goods to those produced in India, justifying the levy of additional duty equivalent to Central Excise duty. Previous judgments by the Supreme Court and Delhi High Court supported this interpretation, leading to the setting aside of the previous orders and upholding the imposition of additional duty on the imported second hand machines. Case-Laws Customs Thu, 15 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72349