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The Supreme Court dismissed the appeal challenging the High Court's decision regarding the levy of additional duty on imported woodpulp used for manufacturing tyre cord. The appellants argued that since the woodpulp was not produced in India, no additional duty should be imposed. However, the court held that if a like article is not produced in India, additional duty should be calculated based on the excise duty applicable to the class of articles to which the imported item belongs. The appeal was rejected with no costs.
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