https://www.taxtmi.com/caselaws?id=43571 Imported vessels for breaking up attracted no additional customs duty where the corresponding article under Heading 89.08 of the Central Excise Tariff carried nil excise duty by virtue of a valid exemption notification. Applying Section 3 of the Customs Tariff Act, 1975, the Court reasoned that additional duty is linked to the excise duty leviable on a like article produced in India; if that excise duty is nil, the corresponding additional duty must also be nil. The assessment was therefore set aside to the extent it demanded additional customs duty, and liability was confined to the duty payable under the applicable customs notification. en-us Fri, 16 Apr 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43571 Imported vessels for breaking up attracted no additional customs duty where the corresponding article under Heading 89.08 of the Central Excise Tariff carried nil excise duty by virtue of a valid exemption notification. Applying Section 3 of the Customs Tariff Act, 1975, the Court reasoned that additional duty is linked to the excise duty leviable on a like article produced in India; if that excise duty is nil, the corresponding additional duty must also be nil. The assessment was therefore set aside to the extent it demanded additional customs duty, and liability was confined to the duty payable under the applicable customs notification. Case-Laws Central Excise Fri, 16 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43571