held that "the scope of entries in the Customs Tariff Schedule is governed by Interpretative Rules. Rule 2 provides that when an article ... worked out Customs duty at the rate of 100% (Basic) plus 45% (Auxiliary) and 15% CVD. Customs Tariff Heading 98.06 which read as :
"Parts
liability for payment of additional duty of customs under Section 3(1) of the Customs Tariff Act. The Bench also noted the decision ... Customs Act, 1962 was preceded by two other Enactments namely : the Sea Customs Act, 1928 and the Land Customs Act, 1934. The Indian Tariff
under Item No. 73.15(2) of the First Schedule to the Customs Tariff Act, 1975 (the Schedule and the Act for short), or they ... Steel" in the Act or the Schedule. Nevertheless, by the Customs Tariff (Amendment) Bill, 1985, the Schedule is substituted and in Chapter
stated that reference to Sections XV and XVI of the Customs Tariff would disprove the contention of the department. He drew attention to Chapter Note ... tariff items; the Calico judgment was given in the background of the old tariff, while these goods are to be governed by the new Customs
were assessed to duty by the Customs anthorities under sub-heading (2) of heading 84.41 of the Customs Tariff Schedule. After clearance of the consignment ... known as the Customs Cooperation Council Nomenclature (CCCN). The relevant headings in the CCCN and the Indian Customs Tariff Schedule are set out below :
CCCN
duty of excise and in terms of Section 3(1) of Customs Tariff Act, 1975 which empowers for the levy of addl. duty equal ... Section 12 of the Customs Act and not duty of excise as contemplated under Section 3 of the Customs Tariff Act. As this legislation
reason to hold that the additional duty of customs under Section 3 of the Customs Tariff Act was not payable on the basis of that ... clarification regarding leviability of the additional duty of customs under Section 3(1) of the Customs Tariff Act. For this he relied on the decision
dispute between the parties about basic customs classification under Heading 39.01/06 of the First Schedule to Customs Tariff Act, 1975 in respect of imported ... Customs Act, 1962, levy of additional duty equal to excise duty is in terms of Section 3 of Customs Tariff Act, 1975. Under this provision
Salt Act or the additional duty of Customs under Section 3 of the Customs Tariff Act, as the case may be, should have been paid ... rate, then, additional duty of Customs would be leviable, in accordance with the provisions of the Customs Tariff Act , at the highest of the rates
Customs Act, 1962. These auxiliary duties of Customs are in addition to any duties of Customs charged on such goods under the Customs ... namely, colour scanner, assessed to basic Customs duty under project imports under Chapter 98.01 of the Customs Tariff would be entitled to the benefit
