https://www.taxtmi.com/caselaws?id=82030 The additional duty at 0.05% ad valorem, linked to the textile committee cess, was held leviable on imported raw silk because the exemption under the Textile Committee law applied only to cess on textiles manufactured in India. That exemption did not extend to countervailing duty under Section 3(1) of the Customs Tariff Act, 1975, and no separate customs exemption notification was shown. The text also notes that the issue was already covered by an earlier decision holding the customs additional duty chargeable at the same rate as the cess, so the levy on the imported goods was upheld in favour of the Revenue. en-us Fri, 31 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82030 The additional duty at 0.05% ad valorem, linked to the textile committee cess, was held leviable on imported raw silk because the exemption under the Textile Committee law applied only to cess on textiles manufactured in India. That exemption did not extend to countervailing duty under Section 3(1) of the Customs Tariff Act, 1975, and no separate customs exemption notification was shown. The text also notes that the issue was already covered by an earlier decision holding the customs additional duty chargeable at the same rate as the cess, so the levy on the imported goods was upheld in favour of the Revenue. Case-Laws Customs Fri, 31 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82030