https://www.taxtmi.com/caselaws?id=43605 Entry 83 of the Seventh Schedule authorises Parliament to legislate on duties of customs, including export duties. Section 3(1) of the Customs Tariff Act, 1975 is the charging provision for countervailing duty, while Section 3(2) operates only as a valuation mechanism by prescribing how assessable value is determined with reference to Section 14(1) of the Customs Act and the basic customs duty paid. The provision was treated as a computational measure, not a separate tax, so the objections based on lack of legislative competence and impermissible tax on tax failed. Section 3(2) was upheld. en-us Thu, 08 Oct 1987 00:00:00 +0530 Sat, 19 Jun 2010 10:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43605 Entry 83 of the Seventh Schedule authorises Parliament to legislate on duties of customs, including export duties. Section 3(1) of the Customs Tariff Act, 1975 is the charging provision for countervailing duty, while Section 3(2) operates only as a valuation mechanism by prescribing how assessable value is determined with reference to Section 14(1) of the Customs Act and the basic customs duty paid. The provision was treated as a computational measure, not a separate tax, so the objections based on lack of legislative competence and impermissible tax on tax failed. Section 3(2) was upheld. Case-Laws Customs Thu, 08 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43605