Levy of CVD - rubber scrap imported by the respondent - Appeal...

Levy of CVD - rubber scrap imported by the respondent - Appeal against the decision of Tribunal setting aside the demand of CVD without considering that the twin test of manufacture and marketability - The High Court held that, in the light of the subsequent development viz., the order of the Hon'ble Supreme Court, whereby the Order of the Delhi High Court was set aside as incomplete adjudication, the very foundation on the basis of which the impugned order of the Tribunal was made, no longer survives and thus, the same is liable to be set aside. - Matter restored back.