https://www.taxtmi.com/caselaws?id=81760 Imported textile machinery was held liable to additional duty under Section 3(1) of the Customs Tariff Act, 1975 because the notified cess under the Textile Committee legislation represented the excise duty leviable on the corresponding article manufactured in India. The Tribunal also held that the special collection machinery under the Textile Committee legislation governed the domestic cess levy only and did not bar recovery of customs additional duty on imports. The customs demand was therefore treated as a valid additional duty levy, and the assessee's objections on both issues failed. en-us Tue, 14 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 16:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81760 Imported textile machinery was held liable to additional duty under Section 3(1) of the Customs Tariff Act, 1975 because the notified cess under the Textile Committee legislation represented the excise duty leviable on the corresponding article manufactured in India. The Tribunal also held that the special collection machinery under the Textile Committee legislation governed the domestic cess levy only and did not bar recovery of customs additional duty on imports. The customs demand was therefore treated as a valid additional duty levy, and the assessee's objections on both issues failed. Case-Laws Customs Tue, 14 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81760