https://www.taxtmi.com/caselaws?id=41977 Imported Cumene was stated to be outside additional duty under Section 3 of the Customs Tariff Act, 1973 where the like article, if manufactured in India, was exempt from excise duty under a valid exemption notification and the exemption conditions were satisfied. The article explains that additional duty is linked to the excise duty leviable on a like indigenous article; if that article carries no excise burden because of exemption, the imported article cannot attract additional customs duty. On the stated facts, the consignment was entitled to clearance without payment of the additional duty, and the demand was set aside. 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 was stated to be outside additional duty under Section 3 of the Customs Tariff Act, 1973 where the like article, if manufactured in India, was exempt from excise duty under a valid exemption notification and the exemption conditions were satisfied. The article explains that additional duty is linked to the excise duty leviable on a like indigenous article; if that article carries no excise burden because of exemption, the imported article cannot attract additional customs duty. On the stated facts, the consignment was entitled to clearance without payment of the additional duty, and the demand was set aside. Case-Laws Customs Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41977