1996 (9) TMI 130

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....of a Division Bench of the High Court of Rajasthan. 2.The appellants manufacture tyre yarn cord and fabric for which purpose they import tyre cord grade woodpulp from the United States of America. The appellants were called upon to pay additional duty thereon under the provisions of Section 3 of the Customs Tariff Act. 3.Among other contentions raised by the appellants was this : The said wo....

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....ditional Duty equal to Excise Duty : (1) Any article which is imported into India shall, in addition, be liable to a duty (hereinafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty....

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....used in the body of sub-section (1) is explained to mean the excise duty for the time being in force (a) which would be leviable on a like article if produced or manufactured in India, or (b) if a like article is not produced or manufactured in India, the excise duty that would be leviable on the class or description of articles to which the imported article belongs. 7.Where a like article is n....