KHANDELWAL METAL & ENGINEERING WORKS AND ANOTHER ETC. vs UNION OF INDIA AND OTHERS

The Supreme Court interpreted Sections 12 of the Customs Act, 1962 and Section 3(1) of the Customs Tariff Act, 1975, establishing that 'additional duty' is akin to a countervailing duty applicable to imported goods. The Court held that the taxability of imported brass scrap hinges on whether it is a 'like article' that could be produced in India, emphasizing that the nature and quality of the goods are relevant for tax assessment. The judgment clarified the legislative competence of Parliament regarding customs duties and the applicability of exemptions under the Customs Act.