2000 (5) TMI 37

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....e said set along with standard spares and accessories. The Customs Department assessed the said set for the purposes of additional duty of Customs under T.I. 68 of the Central Excise Tariff and, accordingly, charged additional duty at the rate of 8% ad valorem. The respondent filed a refund claim. It stated that the said set comprised of a diesel engine and an alternator. It provided the break up ....

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....inst the order of the Tribunal, the Customs authorities have preferred this appeal. 3.In the first place, Section 19 of the Customs Act is inapplicable to the assessment of additional duty under the Customs Tariff Act. Section 19 applies to "duty" that is, "duty under the Customs Act", as is clear from Section 2(15) of the Customs Act. The method of determination of Customs duty thereunder where ....