https://www.taxtmi.com/caselaws?id=83584 The Tribunal held that the reference application was not maintainable under Section 130(1) of the Customs Act as it related to the effective duty rate for assessment, falling within the exclusion clause. They emphasized that a comprehensive assessment for customs purposes encompassed all prescribed components from various laws. Consequently, the application was dismissed, affirming that the additional duty under the Customs Tariff Act is considered a duty of customs, akin to Customs Duty. en-us Thu, 08 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83584 The Tribunal held that the reference application was not maintainable under Section 130(1) of the Customs Act as it related to the effective duty rate for assessment, falling within the exclusion clause. They emphasized that a comprehensive assessment for customs purposes encompassed all prescribed components from various laws. Consequently, the application was dismissed, affirming that the additional duty under the Customs Tariff Act is considered a duty of customs, akin to Customs Duty. Case-Laws Customs Thu, 08 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83584