https://www.taxtmi.com/caselaws?id=45322 The Court upheld the levy of a 15% auxiliary duty on imported phosphoric acid for fertilizer manufacturing, rejecting the appellant's argument for a 5% rate. The decision was based on the interpretation of customs duty rates under the Indian Tariff Act and Finance Act, emphasizing the highest duty rate specified in the First Schedule. The Court found the duty imposition consistent with previous rulings and relevant notifications, dismissing the appeals without costs. This reaffirmed the application of the highest duty rate for auxiliary duty calculation on imported goods, ensuring compliance with statutory provisions. en-us Tue, 14 Dec 1999 00:00:00 +0530 Thu, 16 Apr 2020 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45322 The Court upheld the levy of a 15% auxiliary duty on imported phosphoric acid for fertilizer manufacturing, rejecting the appellant's argument for a 5% rate. The decision was based on the interpretation of customs duty rates under the Indian Tariff Act and Finance Act, emphasizing the highest duty rate specified in the First Schedule. The Court found the duty imposition consistent with previous rulings and relevant notifications, dismissing the appeals without costs. This reaffirmed the application of the highest duty rate for auxiliary duty calculation on imported goods, ensuring compliance with statutory provisions. Case-Laws Customs Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45322