https://www.taxtmi.com/caselaws?id=46285 The Supreme Court quashed a circular by the Government of India regarding the levy of Additional Duty of Customs on reprocessed plastic materials by Export Oriented Units and Export Processing Zone units. The court held that the circular incorrectly imposed the liability of Additional Duty of Customs, stating that actual manufacture in India is not necessary for such duty. The circular was found to be not in accordance with the law, and the court ruled in favor of the petitioners, allowing the writ petitions. en-us Tue, 12 Sep 2000 00:00:00 +0530 Sat, 17 Jul 2010 10:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46285 The Supreme Court quashed a circular by the Government of India regarding the levy of Additional Duty of Customs on reprocessed plastic materials by Export Oriented Units and Export Processing Zone units. The court held that the circular incorrectly imposed the liability of Additional Duty of Customs, stating that actual manufacture in India is not necessary for such duty. The circular was found to be not in accordance with the law, and the court ruled in favor of the petitioners, allowing the writ petitions. Case-Laws Customs Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46285