Additional duty leviable even if goods are exempted from basic customs duty: Madras HC

Transasia Bio-Medicals Ltd. Vs Union of India (Madras High Court)

Madras High Court held that the goods imported, even though exempted from basic customs duty, may still be subject to levy of additional duty under the respective enactments. Accordingly, additional duty of 4% leviable on import of Hemato Analyser in terms of notification 19/2005-Cus.

Facts- Petitioner is a public limited company engaged in the business of import and manufacture of medical equipments and sale of such equipments in India. Petitioner had imported and warehoused one consignment

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