https://www.taxtmi.com/caselaws?id=44433 Additional duty under section 3(1) of the Customs Tariff Act is limited to the excise duty leviable on a like article if manufactured in India; where the corresponding domestic goods carried nil excise duty because of exemption or non-leviability, the additional customs duty could not exceed nil, and the levy on imported natural rubber and smoked rubber sheets was held unsustainable. Refund of duty already paid was treated as governed by the prescribed statutory refund machinery under the customs and central excise laws, so direct writ-based refund relief was not granted and claimants were relegated to the competent refund process. en-us Mon, 11 Mar 1996 00:00:00 +0530 Sat, 26 Jun 2010 11:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44433 Additional duty under section 3(1) of the Customs Tariff Act is limited to the excise duty leviable on a like article if manufactured in India; where the corresponding domestic goods carried nil excise duty because of exemption or non-leviability, the additional customs duty could not exceed nil, and the levy on imported natural rubber and smoked rubber sheets was held unsustainable. Refund of duty already paid was treated as governed by the prescribed statutory refund machinery under the customs and central excise laws, so direct writ-based refund relief was not granted and claimants were relegated to the competent refund process. Case-Laws Customs Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44433