COLLECTOR OF CUSTOMS, MADRAS vs INDIAN ORGANIC CHEMICALS

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 specifically to 'duty' under the Customs Act. The Court clarified that the assessment of additional duty must be based on the complete set as invoiced, rather than the individual components, and upheld the applicability of Tariff Item 68 for the assessment. Consequently, the Court allowed the appeal, setting aside the Tribunal's order and affirming the lower authorities' assessment method.