https://www.taxtmi.com/caselaws?id=81522 A bulk imported narcotic drug, treated as a preparation under the relevant classification framework, was held not liable to additional duty of customs. The Tribunal followed its earlier ruling on similar facts and applied the same reasoning to exclude the levy where the governing exemption and classification provisions did not support additional duty. The appellate authority's non-merits approach was inconsistent with its own findings, and the substantive customs duty issue was resolved in favour of the importers, with the impugned order set aside. en-us Tue, 11 Dec 1990 00:00:00 +0530 Mon, 27 Jun 2011 12:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81522 A bulk imported narcotic drug, treated as a preparation under the relevant classification framework, was held not liable to additional duty of customs. The Tribunal followed its earlier ruling on similar facts and applied the same reasoning to exclude the levy where the governing exemption and classification provisions did not support additional duty. The appellate authority's non-merits approach was inconsistent with its own findings, and the substantive customs duty issue was resolved in favour of the importers, with the impugned order set aside. Case-Laws Customs Tue, 11 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81522