Additional duty of customs u/s. 3(1) leviable on imported natural rubber

MRF Limited Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that additional duty of customs is very much leviable under Section 3(1) of the Customs Tariff Act in respect of imported natural rubber equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947. Accordingly, refund rightly denied and appeal rejected. Facts- The appellant had imported natural rubber during the relevant period as mentioned in the respective appeals by classifying the same under Customs Tariff Heading 40012100; the relevant Bills of Entry were assessed to Additional Duty o...