https://www.taxtmi.com/caselaws?id=41710 The court dismissed the petitioner's challenge to the levy of additional duty on imported watch components under Section 3 of the Customs Tariff Act, 1975. The court found that the components did not qualify for exemption under relevant notifications and exemptions, emphasizing that the specific notification exempting wristwatch parts from duty in excess of 50% ad valorem was not applicable. The court also rejected the petitioner's argument that similar components produced in India would be dutiable, concluding that the case lacked substance and dismissing the petition. en-us Thu, 02 Jan 1986 00:00:00 +0530 Sat, 05 Jun 2010 15:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41710 The court dismissed the petitioner's challenge to the levy of additional duty on imported watch components under Section 3 of the Customs Tariff Act, 1975. The court found that the components did not qualify for exemption under relevant notifications and exemptions, emphasizing that the specific notification exempting wristwatch parts from duty in excess of 50% ad valorem was not applicable. The court also rejected the petitioner's argument that similar components produced in India would be dutiable, concluding that the case lacked substance and dismissing the petition. Case-Laws Customs Thu, 02 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41710