https://www.taxtmi.com/caselaws?id=271306 Special additional duty under Section 3A of the Customs Tariff Act remained payable where the imported goods attracted additional excise duty in principle, but that duty was actually exempted by notification. Section 3A(5) was held to apply only when the corresponding additional duty of excise is truly chargeable, not merely where the goods fall within a category that could attract levy. Because the additional excise duty was not chargeable due to the exemption notification, the importer could not claim relief under Section 3A(5). The cited precedents were treated as distinguishable on their facts and on the legal issue involved. en-us Fri, 16 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271306 Special additional duty under Section 3A of the Customs Tariff Act remained payable where the imported goods attracted additional excise duty in principle, but that duty was actually exempted by notification. Section 3A(5) was held to apply only when the corresponding additional duty of excise is truly chargeable, not merely where the goods fall within a category that could attract levy. Because the additional excise duty was not chargeable due to the exemption notification, the importer could not claim relief under Section 3A(5). The cited precedents were treated as distinguishable on their facts and on the legal issue involved. Case-Laws Customs Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271306