https://www.taxtmi.com/caselaws?id=82022 Additional customs duty under the Additional Duties of Customs Rules, 1976 attaches to the material actually used in manufacture of the imported article. On imported fabric containing synthetic fibre or yarn, the levy applies only to the yarn content where the fabric is made from yarn, because fibre and yarn are distinct commercial products and the duty cannot be duplicated by charging again on the fibre from which the yarn was produced. The relevant notification and schedule were read as limiting additional duty to the actual material used in the fabric, so a demand beyond the duty already levied was not sustainable. en-us Wed, 08 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82022 Additional customs duty under the Additional Duties of Customs Rules, 1976 attaches to the material actually used in manufacture of the imported article. On imported fabric containing synthetic fibre or yarn, the levy applies only to the yarn content where the fabric is made from yarn, because fibre and yarn are distinct commercial products and the duty cannot be duplicated by charging again on the fibre from which the yarn was produced. The relevant notification and schedule were read as limiting additional duty to the actual material used in the fabric, so a demand beyond the duty already levied was not sustainable. Case-Laws Customs Wed, 08 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82022