https://www.taxtmi.com/caselaws?id=45933 The court dismissed the writ petition challenging the additional duty imposed under Section 3 of the Customs Tariff Act, 1975 on imported used aluminum cans. The court held that the cans, although essentially aluminum scraps, fell within the scope of Section 3 and attracted the duty. Relying on previous decisions and the interpretation of the Tariff Act, the court emphasized the conditions for levying additional duty and the distinction between manufactured items and those subject to such duty. The petitioner was directed to pay the demanded duties within six weeks, with the judgment stayed briefly for further review. en-us Thu, 21 Jun 2001 00:00:00 +0530 Wed, 14 Jul 2010 16:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45933 The court dismissed the writ petition challenging the additional duty imposed under Section 3 of the Customs Tariff Act, 1975 on imported used aluminum cans. The court held that the cans, although essentially aluminum scraps, fell within the scope of Section 3 and attracted the duty. Relying on previous decisions and the interpretation of the Tariff Act, the court emphasized the conditions for levying additional duty and the distinction between manufactured items and those subject to such duty. The petitioner was directed to pay the demanded duties within six weeks, with the judgment stayed briefly for further review. Case-Laws Customs Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45933