https://www.taxtmi.com/caselaws?id=80163 Additional duty of customs under Section 3 of the Customs Tariff Act is computed by reference to the excise duty leviable on like goods, so an exemption notification issued under the Central Excise Rules could be applied to imported corkwood; the contrary view that only a customs exemption under Section 25(1) could operate was rejected. The imported corkwood also met the condition of being manufactured or produced without the aid of power, as the record showed manual stripping and no power use, so the exemption was available. A post-clearance reduction in invoice value did not, by itself, establish entitlement to refund of basic customs duty because the statutory requirements for damage or deterioration were not shown. en-us Thu, 06 Jul 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80163 Additional duty of customs under Section 3 of the Customs Tariff Act is computed by reference to the excise duty leviable on like goods, so an exemption notification issued under the Central Excise Rules could be applied to imported corkwood; the contrary view that only a customs exemption under Section 25(1) could operate was rejected. The imported corkwood also met the condition of being manufactured or produced without the aid of power, as the record showed manual stripping and no power use, so the exemption was available. A post-clearance reduction in invoice value did not, by itself, establish entitlement to refund of basic customs duty because the statutory requirements for damage or deterioration were not shown. Case-Laws Customs Thu, 06 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80163