https://www.taxtmi.com/caselaws?id=343586 Imported rubber attracts additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975 where a cess is levied as duty of excise on like indigenous rubber under Section 12 of the Rubber Act, 1947. The distinction drawn was between a cess levied directly on imports and an additional customs duty meant to equalise the excise burden on domestic goods. Earlier circulars relied on by the assessee had been withdrawn, and the later clarification supported levy of the equivalent additional duty on imports. The refund claim was therefore rejected. en-us Tue, 16 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343586 Imported rubber attracts additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975 where a cess is levied as duty of excise on like indigenous rubber under Section 12 of the Rubber Act, 1947. The distinction drawn was between a cess levied directly on imports and an additional customs duty meant to equalise the excise burden on domestic goods. Earlier circulars relied on by the assessee had been withdrawn, and the later clarification supported levy of the equivalent additional duty on imports. The refund claim was therefore rejected. Case-Laws Customs Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343586