https://www.taxtmi.com/caselaws?id=48743 Additional duty under Section 3 of the Customs Tariff Act is measured by the excise duty leviable on a like article manufactured in India; where the like article is wholly exempt, the additional duty may be nil. For brass scrap claimed under Notification No. 33/81, the unamended notification governed the import, and the later substitution could not be applied retrospectively. The importer nevertheless had to prove that the scrap arose from products outside Item 26A and from copper falling within Item 26A, so the duty question required fresh adjudication on evidence. Objections to transfer and maintainability were already concluded by the earlier majority view and were rejected. en-us Fri, 06 Sep 1996 00:00:00 +0530 Fri, 06 Aug 2010 12:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48743 Additional duty under Section 3 of the Customs Tariff Act is measured by the excise duty leviable on a like article manufactured in India; where the like article is wholly exempt, the additional duty may be nil. For brass scrap claimed under Notification No. 33/81, the unamended notification governed the import, and the later substitution could not be applied retrospectively. The importer nevertheless had to prove that the scrap arose from products outside Item 26A and from copper falling within Item 26A, so the duty question required fresh adjudication on evidence. Objections to transfer and maintainability were already concluded by the earlier majority view and were rejected. Case-Laws Customs Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48743