https://www.taxtmi.com/caselaws?id=82358 The Appellate Tribunal held that the Additional Duty is applicable to imported goods under Section 3(3) of the Customs Tariff Act, 1975, irrespective of their nature as scrap. The Tribunal rejected the Collector (Appeals)'s reasoning that scrap of used unserviceable items cannot attract Central Excise Duty and, therefore, no countervailing duty can be levied. Consequently, the Tribunal allowed the appeal, set aside the impugned Order-in-Appeal, and restored the Assistant Collector's decision on the levy of Additional Duty. en-us Fri, 31 Jan 1992 00:00:00 +0530 Mon, 04 Jul 2011 15:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82358 The Appellate Tribunal held that the Additional Duty is applicable to imported goods under Section 3(3) of the Customs Tariff Act, 1975, irrespective of their nature as scrap. The Tribunal rejected the Collector (Appeals)'s reasoning that scrap of used unserviceable items cannot attract Central Excise Duty and, therefore, no countervailing duty can be levied. Consequently, the Tribunal allowed the appeal, set aside the impugned Order-in-Appeal, and restored the Assistant Collector's decision on the levy of Additional Duty. Case-Laws Customs Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82358