https://www.taxtmi.com/caselaws?id=41977 Imported Cumene is not liable to additional customs duty under Section 3 of the Customs Tariff Act, 1973 where like Cumene manufactured in India qualifies for excise-duty exemption under a valid notification and the exemption conditions are met. The relevant exemption covered specified chemicals used by a refinery in manufacturing other goods or otherwise handled as prescribed. Cumene used by a refinery to manufacture phenol and acetone satisfied those conditions. Since additional duty is measured by the excise duty leviable on the like domestic article, no additional duty arises when that article is exempt from excise duty. The additional-duty demand was set aside and clearance without such duty followed. en-us Thu, 13 Nov 1986 00:00:00 +0530 Tue, 08 Jun 2010 13:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41977 Imported Cumene is not liable to additional customs duty under Section 3 of the Customs Tariff Act, 1973 where like Cumene manufactured in India qualifies for excise-duty exemption under a valid notification and the exemption conditions are met. The relevant exemption covered specified chemicals used by a refinery in manufacturing other goods or otherwise handled as prescribed. Cumene used by a refinery to manufacture phenol and acetone satisfied those conditions. Since additional duty is measured by the excise duty leviable on the like domestic article, no additional duty arises when that article is exempt from excise duty. The additional-duty demand was set aside and clearance without such duty followed. Case-Laws Customs Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41977