https://www.taxtmi.com/caselaws?id=43632 Additional customs duty on imported Foley Balloon Catheters was not chargeable because Section 3 of the Customs Tariff Act, 1975 ties the levy to excise duty payable on a like article manufactured in India. The relevant excise notification granted full exemption to medical and surgical instruments, including suction catheters, and the product was treated as falling within that description. A later customs explanation excluding Foley Balloon Catheters did not affect liability under Section 3, since the decisive test was whether excise duty was leviable domestically on a like article. On that basis, the demand was set aside and the writ petition succeeded. en-us Thu, 15 Jul 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43632 Additional customs duty on imported Foley Balloon Catheters was not chargeable because Section 3 of the Customs Tariff Act, 1975 ties the levy to excise duty payable on a like article manufactured in India. The relevant excise notification granted full exemption to medical and surgical instruments, including suction catheters, and the product was treated as falling within that description. A later customs explanation excluding Foley Balloon Catheters did not affect liability under Section 3, since the decisive test was whether excise duty was leviable domestically on a like article. On that basis, the demand was set aside and the writ petition succeeded. Case-Laws Customs Thu, 15 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43632