https://www.taxtmi.com/caselaws?id=343003 Additional duty of customs in the form of limestone cess was found not leviable on imported limestone, because the levy under the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 was analysed as not extending to these subject imports. The Tribunal also treated mere mining or excavation of limestone as insufficient to amount to manufacture or production, distinguishing simple extraction from conversion into lime or lime dust. On that reasoning, the refund-related relief granted below was upheld and the appeals were dismissed. en-us Mon, 15 May 2017 00:00:00 +0530 Wed, 14 Jun 2017 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343003 Additional duty of customs in the form of limestone cess was found not leviable on imported limestone, because the levy under the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 was analysed as not extending to these subject imports. The Tribunal also treated mere mining or excavation of limestone as insufficient to amount to manufacture or production, distinguishing simple extraction from conversion into lime or lime dust. On that reasoning, the refund-related relief granted below was upheld and the appeals were dismissed. Case-Laws Customs Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343003