https://www.taxtmi.com/caselaws?id=166088 The Tribunal upheld the decision of the Appellate Collector to levy additional duty of customs on retreaded tyres re-imported by M/s. Indian Airlines. It ruled that retreaded tyres are subject to additional duty under Section 3(1) of the Customs Tariff Act, based on repair charges, freight, and insurance, regardless of whether excise duty was previously charged on the tyres. The Tribunal emphasized that the duty is applicable to imported articles based on their classification, not the last process performed on them, rejecting the appellant's argument for exemption from additional duty. en-us Sat, 19 Feb 1983 00:00:00 +0530 Mon, 25 Aug 2014 15:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166088 The Tribunal upheld the decision of the Appellate Collector to levy additional duty of customs on retreaded tyres re-imported by M/s. Indian Airlines. It ruled that retreaded tyres are subject to additional duty under Section 3(1) of the Customs Tariff Act, based on repair charges, freight, and insurance, regardless of whether excise duty was previously charged on the tyres. The Tribunal emphasized that the duty is applicable to imported articles based on their classification, not the last process performed on them, rejecting the appellant's argument for exemption from additional duty. Case-Laws Customs Sat, 19 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166088