https://www.taxtmi.com/caselaws?id=44495 Cess on imported polyester filament yarn was examined under the statutory scheme governing textiles and customs. The text explains that the levy derived from Section 5A(1) of the Textiles Committee Act, 1963, while imports could attract additional customs duty under Section 3 of the Customs Tariff Act, 1975 read with Section 12 of the Customs Act, 1962, measured by reference to the excise duty on like goods manufactured in India. It emphasises that the character of a fiscal impost depends on the charging provision, not the measure used. On that basis, the levy was treated as legally sustainable and the constitutional challenge under Articles 19(1)(g), 265 and 300A failed. en-us Wed, 21 Dec 1994 00:00:00 +0530 Sat, 26 Jun 2010 15:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44495 Cess on imported polyester filament yarn was examined under the statutory scheme governing textiles and customs. The text explains that the levy derived from Section 5A(1) of the Textiles Committee Act, 1963, while imports could attract additional customs duty under Section 3 of the Customs Tariff Act, 1975 read with Section 12 of the Customs Act, 1962, measured by reference to the excise duty on like goods manufactured in India. It emphasises that the character of a fiscal impost depends on the charging provision, not the measure used. On that basis, the levy was treated as legally sustainable and the constitutional challenge under Articles 19(1)(g), 265 and 300A failed. Case-Laws Customs Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44495