Supreme Court · 1999 INSC 234 · Decided 11 May 1999
Hyderabad Industries LTD. and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 234 · [1999] 3 S.C.R. 471
- Case number
- CIVIL APPEAL No. 1354/1980
- Decided
- 11 May 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 12, 2
Headnote
Customs Tariff Act, 1975 : Section 3(1) and Explanation ands. 9A. Customs Act, 1962 : Section 12. Central Excises and Salt Act, 1944 : Section 2(/)-First Schedule­ Tariff Item 22 F. A B c Additional duty of customs,-Levy of-Asbestos fibre-Import made D prior to the year 1986-Held not liable to additional duty can be levied only if on a like article excise duty could be levied-Charging section for levy of additional duty is not section 12 of Customs Act but section 3(1) of the Customs Tariff Act-Extraction of asbestos fibre from parent rock-Not manufacture-For levy of additional duty
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