Viscose staple fibre - Notification No. 215/80-Cus., dated 1-11-1980. - Additional duty, no doubt, is also Customs duty chargeable on importation of goods but basic customs duty and additional duty are levied under two distinct provisions. Exemption granted in respect of the former would, therefore, not include an exemption in respect of the latter. - Kamaraj Spinning Mills Ltd. v. Union of India - 1983 (14) E.L.T. 1751 (Ker.).

Viscose Staple Fibre. - The reference in the Notification No. 215/80-Cus., dated 1-10-1980 to the expression "First Schedule to the Tariff Act" means and implies that the exemption is restricted to basic Customs duty and therefore counter-vailing duty is leviable. - Shree Ayyanar Spinning & Weaving Mills Ltd. v. Union of India - 1983 (14) E.L.T. 2342 (Mad.).