https://www.taxtmi.com/caselaws?id=72142 Imported polyvinyl alcohol could not claim the concessional rate under Notification No. 185/83-C.E. because the exemption required manufacture from vinyl acetate monomer on which appropriate excise duty or additional customs duty had been paid. That condition was operative and could not be treated as redundant. For additional customs duty, the duty leviable on a like article produced in India under the Customs Tariff Act does not necessarily equal an exempted concessional rate. The distinction between the underlying levy and an exemption was maintained, so imported goods not satisfying the notification's conditions were outside the concession. en-us Thu, 18 Jul 1985 00:00:00 +0530 Thu, 12 May 2011 15:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72142 Imported polyvinyl alcohol could not claim the concessional rate under Notification No. 185/83-C.E. because the exemption required manufacture from vinyl acetate monomer on which appropriate excise duty or additional customs duty had been paid. That condition was operative and could not be treated as redundant. For additional customs duty, the duty leviable on a like article produced in India under the Customs Tariff Act does not necessarily equal an exempted concessional rate. The distinction between the underlying levy and an exemption was maintained, so imported goods not satisfying the notification's conditions were outside the concession. Case-Laws Central Excise Thu, 18 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72142