https://www.taxtmi.com/caselaws?id=46124 The amended charging provision treated cargo classified by the International Maritime Organisation as hazardous or dangerous for purposes of the higher rate, even though the Trustees had not separately published their own list. Asbestos fibres, being included in the IMO hazardous cargo list, could therefore be charged at double the scheduled rate under Section 19. The absence of a published Trustees' list did not prevent the levy from operating where the governing note expressly extended the classification to IMO-designated cargo, and the challenge to the charge failed. en-us Fri, 21 Sep 2001 00:00:00 +0530 Wed, 09 Feb 2011 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46124 The amended charging provision treated cargo classified by the International Maritime Organisation as hazardous or dangerous for purposes of the higher rate, even though the Trustees had not separately published their own list. Asbestos fibres, being included in the IMO hazardous cargo list, could therefore be charged at double the scheduled rate under Section 19. The absence of a published Trustees' list did not prevent the levy from operating where the governing note expressly extended the classification to IMO-designated cargo, and the challenge to the charge failed. Case-Laws Customs Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46124