https://www.taxtmi.com/caselaws?id=174115 For imported textured yarn produced out of base yarn, the additional duty under Section 3(1) of the Customs Tariff Act, 1975 had to be levied by reference to the specific description of the imported goods and the rate attached to that description. The highest-rate rule in the Explanation to Section 3(1) applies only where goods of the same description attract different rates. Because the goods were not "other textured yarn" but a distinct concessional category, the higher rate could not be used. The Additional Duty Rules, 1976 and the exemption notification were read consistently with that classification, and the levy remained confined to the specific rate. en-us Mon, 27 Jan 1997 00:00:00 +0530 Wed, 30 Sep 2015 13:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174115 For imported textured yarn produced out of base yarn, the additional duty under Section 3(1) of the Customs Tariff Act, 1975 had to be levied by reference to the specific description of the imported goods and the rate attached to that description. The highest-rate rule in the Explanation to Section 3(1) applies only where goods of the same description attract different rates. Because the goods were not "other textured yarn" but a distinct concessional category, the higher rate could not be used. The Additional Duty Rules, 1976 and the exemption notification were read consistently with that classification, and the levy remained confined to the specific rate. Case-Laws Customs Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174115