Section 2. Duties specified in the Schedules to be levied

Judgments on Section 2

• Jaina Marketing And Associates vs Union Of India And Ors — Delhi High Court, 30 Mar 2026. Where duty that was never payable is refunded after prolonged departmental delay in re-assessment and refund, interest at the statutory rate is payable from the date of the importer's first re-assessment application to…
• Gastrade International vs Commissioner Of Customs, Kandla — Supreme Court of India, 28 Mar 2025. Imported goods can be classified as a prohibited specified good such as HSD only where scientific evidence establishes that they are 'most akin' — bear the closest resemblance — to that good, and where the test reports…
• Commnr. Of Customs, New Delhi vs M/S. Sony India Ltd — Supreme Court of India, 23 Sep 2008. Under Rule 2(a) of the Interpretative Rules, imported parts are deemed to be the finished article only if they present its essential character and can be completed by simple assembly such as fixing, riveting or welding;…
• M/S Associated Cement Companies Ltd vs Commissioner Of Customs — Supreme Court of India, 25 Jan 2001. Goods which the Customs Tariff Act itself makes free of import duty (such as drawings and designs under heading 49.06) are 'goods' under Section 2(22) but not 'dutiable goods' under Section 2(14), since duty is neither…
• Bayer Crop Science Ltd vs Commissioner Of Customs-Nhava Sheva -… — CESTAT, 20 Jan 2026. Customs authorities cannot reclassify goods after export or deny/cancel MEIS scrips, since export benefits fall within the exclusive domain of the DGFT under the FTDR Act, 1992, exports attain finality under Section 51…
• Commissioner Of Central Excise… vs M/S Xerox India Ltd. And Ors — Supreme Court of India, 5 Aug 2026. The Revenue cannot, upon one and the same set of facts, treat imported goods as complete machines for the purpose of levying Customs duty and CVD and as incomplete articles for invoking Note 6 to Section XVI, and Rule…
• M/S. Hindustan Petroleum Corpn.Ltd vs Commissioner Of Central Excise, Guntur — CESTAT, 20 May 2010. Under Sec.2(d) of the Central Excise Act, 'excisable goods' are goods specified in the CETA Schedules as being subject to (i.e., liable or open to) a duty of excise—actual levy or payment of duty is not necessary—so…