No countervailing duty on non-excisable goods where excisability is absent and the levy fails.

Where zinc skimming is not excisable, countervailing duty and additional duty cannot be imposed on the same goods. The Tribunal accepted that the absence of excisability negatives the levy of countervailing duty, and found no error in the Commissioner (Appeals)' view. The result was that countervailing duty was not leviable on the goods in question, and the assessee succeeded.

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Issues: Whether countervailing duty could be levied on zinc skimming when the goods were held not excisable.

Analysis: The Tribunal held that where excise duty cannot be levied on the goods, no countervailing duty or additional duty can be imposed. The Commissioner (Appeals) had relied on the principle that the absence of excisability negatives the levy of countervailing duty, and the Tribunal found no error in that view.

Conclusion: Countervailing duty could not be levied on the goods in question, and the assessee succeeded.

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