DELHI CLOTH & GENERAL MILLS CO. LTD. & ANR. vs UNION OF INDIA & ANR.

The Supreme Court upheld the decision of the Rajasthan High Court regarding the applicability of Section 3 of the Customs Tariff Act, which mandates an additional duty equal to the excise duty on like articles produced in India. The Court clarified that in the absence of a specific entry for the imported woodpulp, the additional duty must be calculated based on the residuary Entry 68. The appeal was dismissed, affirming that the additional duty was correctly levied on the imported woodpulp.