Modvat credit for countervailing duty on imported black and white picture tubes permitted when supported by a PSU certificate. Modvat credit of countervailing duty is permitted on imported black and white picture tubes routed through M/s. Electronics Trade and Technology Development Corporation Ltd., where the undertaking furnishes a certificate evidencing payment of the countervailing duty; the same evidential facility previously applied to colour picture tubes is to be extended to black and white picture tubes.
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Provisions expressly mentioned in the judgment/order text.
Modvat credit for countervailing duty on imported black and white picture tubes permitted when supported by a PSU certificate.
Modvat credit of countervailing duty is permitted on imported black and white picture tubes routed through M/s. Electronics Trade and Technology Development Corporation Ltd., where the undertaking furnishes a certificate evidencing payment of the countervailing duty; the same evidential facility previously applied to colour picture tubes is to be extended to black and white picture tubes.
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