https://www.taxtmi.com/caselaws?id=251415 The court declared Heading No. 89.08 of the Central Excise Tariff Act, 1985, to be ultra vires Section 3(1) of the Customs Tariff Act, 1975. It held that no excise duty is leviable on vessels and floating structures imported for breaking up as they are not produced or manufactured in India, thus no additional customs duty can be imposed under Section 3(1) based on this heading. The court allowed the petitions, making it clear that no additional duty is applicable to imported vessels and floating structures for breaking up. en-us Wed, 11 Jun 2014 00:00:00 +0530 Tue, 12 May 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251415 The court declared Heading No. 89.08 of the Central Excise Tariff Act, 1985, to be ultra vires Section 3(1) of the Customs Tariff Act, 1975. It held that no excise duty is leviable on vessels and floating structures imported for breaking up as they are not produced or manufactured in India, thus no additional customs duty can be imposed under Section 3(1) based on this heading. The court allowed the petitions, making it clear that no additional duty is applicable to imported vessels and floating structures for breaking up. Case-Laws Customs Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251415