https://www.taxtmi.com/caselaws?id=42042 Additional duty under Section 3(1) of the Customs Tariff Act is chargeable only where an excise duty is actually in force and leviable on a like article produced or manufactured in India. On the facts discussed, natural rubber was treated as not involving manufacture, and the excise-law exemption position showed that no corresponding excise duty was leviable for the relevant period, so the additional duty failed for want of a statutory measure. A separate exemption from basic customs duty under Section 25(2) of the Customs Act does not, by itself, extend to additional duty under Section 3(1) unless the notification expressly covers that levy. The refund and restraint relief followed from the absence of excise duty and the specific exemption applicable on the facts. en-us Mon, 24 Aug 1987 00:00:00 +0530 Tue, 08 Jun 2010 17:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42042 Additional duty under Section 3(1) of the Customs Tariff Act is chargeable only where an excise duty is actually in force and leviable on a like article produced or manufactured in India. On the facts discussed, natural rubber was treated as not involving manufacture, and the excise-law exemption position showed that no corresponding excise duty was leviable for the relevant period, so the additional duty failed for want of a statutory measure. A separate exemption from basic customs duty under Section 25(2) of the Customs Act does not, by itself, extend to additional duty under Section 3(1) unless the notification expressly covers that levy. The refund and restraint relief followed from the absence of excise duty and the specific exemption applicable on the facts. Case-Laws Customs Mon, 24 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42042