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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Additional customs duty to countervail state taxes applies to imports as an ad valorem levy under section 3(5).</h1> An additional duty of customs is directed under the power in sub section (5) of section 3 of the Customs Tariff Act, making goods specified in the First Schedule liable to an ad valorem levy to countervail sales tax, value added tax, local taxes and other charges levied on like goods in India; the notification supersedes the earlier related notification and applies to imports classified by chapter, heading, subheading or tariff item.

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