https://www.taxtmi.com/caselaws?id=43630 The High Court of Judicature at Bombay upheld a notification issued under sub-section (3) of Section 3 of the Customs Tariff Act, 1975, specifying additional duty on imported articles containing synthetic fiber or yarn. The court ruled that the purpose of the provision was to counter-balance advantages gained by importers over indigenous manufacturers. Emphasizing the need to safeguard Indian manufacturers' interests, the court rejected arguments that the additional duty should cover costs beyond what domestic manufacturers pay for raw materials. The court dismissed the challenge to the notification, finding no valid grounds and ruled in favor of upholding it, ultimately discharging the rule with costs. en-us Thu, 10 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43630 The High Court of Judicature at Bombay upheld a notification issued under sub-section (3) of Section 3 of the Customs Tariff Act, 1975, specifying additional duty on imported articles containing synthetic fiber or yarn. The court ruled that the purpose of the provision was to counter-balance advantages gained by importers over indigenous manufacturers. Emphasizing the need to safeguard Indian manufacturers' interests, the court rejected arguments that the additional duty should cover costs beyond what domestic manufacturers pay for raw materials. The court dismissed the challenge to the notification, finding no valid grounds and ruled in favor of upholding it, ultimately discharging the rule with costs. Case-Laws Customs Thu, 10 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43630