https://www.taxtmi.com/caselaws?id=44332 Additional duty under Section 3 of the Customs Tariff Act is chargeable at the excise duty applicable to a like article produced in India, and where no like article is produced, the Explanation permits reference to the class or description of articles to which the imported goods belong. Imported woodpulp was treated as falling within a residuary class because no specific tariff entry covered it, so the additional duty was measured by the excise duty under that residuary entry. The contention that no additional duty was leviable was rejected, and the levy was upheld. en-us Thu, 19 Sep 1996 00:00:00 +0530 Fri, 25 Jun 2010 15:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44332 Additional duty under Section 3 of the Customs Tariff Act is chargeable at the excise duty applicable to a like article produced in India, and where no like article is produced, the Explanation permits reference to the class or description of articles to which the imported goods belong. Imported woodpulp was treated as falling within a residuary class because no specific tariff entry covered it, so the additional duty was measured by the excise duty under that residuary entry. The contention that no additional duty was leviable was rejected, and the levy was upheld. Case-Laws Customs Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44332