1991 (7) TMI 84

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..... port of goods, the Company imported copper scrap of Birch and Berry Grades and submitted bills of entry for home consumption on March 27, 1982. The Customs authorities sought to levy and collect additional duty of customs equal to excise duty leviable on copper scrap under Item No. 26A(1b) of the Central Excise Tariff at the rate of Rs. 3,300/- per Metric Ton and 80% ad valorem basic duty. The pet .....

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..... lf of the petitioners, very fairly stated that the challenge to the levy of additional duty of customs under Section 3(1) of the Customs Tariff Act cannot survive in view of the decision of the Supreme Court reported in 1985 (20) E.L.T. 222 [Khandelwal Metal Engineering Works Anrs. v. Union of India Ors.]. Before the Supreme Court the challenge was to the levy and collection of additional du .....

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