1993 (6) TMI 85

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....tated "that two out of the three questions arising in this petition stand concluded by decision of Division Bench of this Court reported in 1987 (32) E.L.T. 262 (Bom.) (Ashok Traders v. Union of India and Another). The only contention which survives for consideration is in respect of notification dated August 2,1976 issued by the Government of India under sub-section (3) of Section 3 of the Custom....

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....aw materials which is equivalent to duty paid on raw material in respect of synthetic fibre and yarn. Sub-section (3) of Section 3 of the Customs Tariff Act reads as follows :- "3(3). If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under sub-section (1) or not] such additional duty as woul....

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....f Section 3 cannot be cent-percent but can only be a portion of the duty leviable. We are unable to find any merit in the submission of the learned counsel. The ambit of sub-section (3) of Section 3 was examined by the Supreme Court in a decision reported in 1985 (20) E.L.T. 222 (S.C.) (Khandelwal Metal and Engineering Works and Another v. Union of India and Others). Chief Justice Chandrachud spea....