1991 (7) TMI 84

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....r the Companies Act and carries on business of import and export of goods, the Company imported copper scrap of Birch and Berry Grades and submitted bills of entry for home consumption on March 27, 1982. The Customs authorities sought to levy and collect additional duty of customs equal to excise duty leviable on copper scrap under Item No. 26A(1b) of the Central Excise Tariff at the rate of Rs. 3....

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....ff Act. 2. Shri Singhania, learned Counsel appearing on behalf of the petitioners, very fairly stated that the challenge to the levy of additional duty of customs under Section 3(1) of the Customs Tariff Act cannot survive in view of the decision of the Supreme Court reported in 1985 (20) E.L.T. 222 [Khandelwal Metal & Engineering Works & Anrs. v. Union of India & Ors.]. Before the Supreme Cour....