Additional duty on imported goods equals excise duty on constituent materials used, applying to specified imports under tariff rules. The rules prescribe that additional duty on an imported article equals the excise duty then leviable on the corresponding material to the extent that material is used in the manufacture of the imported article, with an annexed Table matching articles (e.g., stainless steel household manufactures) to materials (stainless steel); the rules include short title and commencement provisions and supersede an earlier notification.
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.
Additional duty on imported goods equals excise duty on constituent materials used, applying to specified imports under tariff rules.
The rules prescribe that additional duty on an imported article equals the excise duty then leviable on the corresponding material to the extent that material is used in the manufacture of the imported article, with an annexed Table matching articles (e.g., stainless steel household manufactures) to materials (stainless steel); the rules include short title and commencement provisions and supersede an earlier notification.
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