https://www.taxtmi.com/caselaws?id=116555 Additional duty of customs under Section 3 of the Customs Tariff Act, 1975 is co-extensive with the excise duty legally leviable on a like indigenous article, and is not limited to duty under the Central Excise Act alone. Where rubber produced in India bears duty of excise as cess under Section 12 of the Rubber Act, 1947, imported rubber attracts matching additional duty to maintain parity between domestic and imported goods. The mode of collection or appropriation of the cess does not alter its character as excise duty. The contrary view based on the 1997 communications was rejected as a misreading of those communications. en-us Fri, 16 Dec 2005 00:00:00 +0530 Mon, 01 Apr 2024 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116555 Additional duty of customs under Section 3 of the Customs Tariff Act, 1975 is co-extensive with the excise duty legally leviable on a like indigenous article, and is not limited to duty under the Central Excise Act alone. Where rubber produced in India bears duty of excise as cess under Section 12 of the Rubber Act, 1947, imported rubber attracts matching additional duty to maintain parity between domestic and imported goods. The mode of collection or appropriation of the cess does not alter its character as excise duty. The contrary view based on the 1997 communications was rejected as a misreading of those communications. Case-Laws Customs Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116555