https://www.taxtmi.com/caselaws?id=48686 Imported silk bolting cloth cut to size and shape retained its essential character as fabric for customs classification. For additional duty under Section 3(1) of the Customs Tariff Act, the measure was the excise duty actually leviable on a like article in India, including the effect of applicable exemption notifications under excise law. The excise exemption therefore had to be applied when quantifying additional customs duty, and the importer obtained relief on both classification and duty computation. en-us Thu, 28 Jan 1988 00:00:00 +0530 Fri, 03 Nov 2023 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48686 Imported silk bolting cloth cut to size and shape retained its essential character as fabric for customs classification. For additional duty under Section 3(1) of the Customs Tariff Act, the measure was the excise duty actually leviable on a like article in India, including the effect of applicable exemption notifications under excise law. The excise exemption therefore had to be applied when quantifying additional customs duty, and the importer obtained relief on both classification and duty computation. Case-Laws Customs Thu, 28 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48686