Collector Of Customs, Madras vs India Organic Chemicals Ltd

The Supreme Court held that Section 19 of the Customs Act does not apply to the assessment of additional duty under the Customs Tariff Act, as it pertains only to 'duty' under the Customs Act. The Court clarified that the assessment of additional duty should be based on the complete set imported, rather than its individual components, affirming that Tariff Item 68 was applicable. Consequently, the Court allowed the appeal and set aside the Tribunal's order, upholding the assessment by the lower authorities.