1986 (1) TMI 232

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....ondent. [Order per : M. Gouri Shankar, Murthy, Member (Judicial)] .-The short question that arises for consideration in this Revision Petition to the Government of India, transferred to and heard by the Tribunal as if it were an appeal, pursuant to the provisions contained in S. 131-B of the Customs Act, 1962, (the Act, for short) is as to whether on a true construction of Notification No. 1....

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....enhancement of the levy charged under S.12 but with a different base constituting the measure of the impost; (c) in other words, the Customs duty chargeable under S. 12 of the Act is extended by an additional duty in the measure set forth in S. 3 of the Customs Tariff Act, 1975; (d) the very description of the enlarged levy as "additional duty" signifies that it is joined or united one thing....