https://www.taxtmi.com/caselaws?id=253213 The Tribunal ruled that imported homeopathic medicines are subject to Additional Customs Duty (ACD) at 5%, aligning with the excise duty on similar Indian goods to ensure fair competition. It held that the Commissioner (Appeals) exceeded jurisdiction by addressing the duty's constitutionality. The Tribunal emphasized that statutory authorities should not delve into constitutional matters. It was established that imported goods availed input tax credit in the exporting country, justifying the 5% ACD. The decision overturned the reduced 1% duty, emphasizing the need for competitive parity. The Revenue's appeals were allowed, reinstating the 5% ACD imposition. en-us Tue, 23 Sep 2014 00:00:00 +0530 Mon, 08 Jun 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253213 The Tribunal ruled that imported homeopathic medicines are subject to Additional Customs Duty (ACD) at 5%, aligning with the excise duty on similar Indian goods to ensure fair competition. It held that the Commissioner (Appeals) exceeded jurisdiction by addressing the duty's constitutionality. The Tribunal emphasized that statutory authorities should not delve into constitutional matters. It was established that imported goods availed input tax credit in the exporting country, justifying the 5% ACD. The decision overturned the reduced 1% duty, emphasizing the need for competitive parity. The Revenue's appeals were allowed, reinstating the 5% ACD imposition. Case-Laws Customs Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253213