India–Additional and Extra-Additional Duties on Imports from the United States
World Trade Organization, Appellate Body
WT/DS360/AB/R (November 17, 2008)

- Written by Josh Lee, JD
Facts
India (defendant) imposed certain additional and extra duties on alcoholic and other beverages imported from the United States (plaintiff). The United States filed a claim and asserted that the additional and extra duties violated the General Agreement on Tariffs and Trade (GATT) because the amounts were higher than the tariffs listed in India’s Schedules of Concessions. India argued that the additional and extra duties were equivalent to internal taxes and therefore compliant with the GATT. The GATT Panel generally agreed with India and ruled in its favor. The United States appealed to the WTO Appellate Body.
Rule of Law
Issue
Holding and Reasoning ()
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