https://www.taxtmi.com/caselaws?id=80914 The Tribunal upheld the levy of additional duty of customs on imported brass scrap, setting aside the impugned orders and allowing the Revenue's appeals. The decision was based on the interpretation of the Customs Tariff Act, which established that brass scrap was subject to additional duty of customs irrespective of its manufacturability in India. The Tribunal emphasized that the taxable event for customs duty was not the manufacture of goods, leading to the acceptance of the appeals in favor of the Revenue. en-us Wed, 31 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80914 The Tribunal upheld the levy of additional duty of customs on imported brass scrap, setting aside the impugned orders and allowing the Revenue's appeals. The decision was based on the interpretation of the Customs Tariff Act, which established that brass scrap was subject to additional duty of customs irrespective of its manufacturability in India. The Tribunal emphasized that the taxable event for customs duty was not the manufacture of goods, leading to the acceptance of the appeals in favor of the Revenue. Case-Laws Customs Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80914