https://www.taxtmi.com/caselaws?id=72760 Where an intermediate aluminium wire and the final AAC/ACSR conductors both fell under the same tariff sub-item, duty could not be effectively levied twice without giving credit for duty already paid at the wire stage. Rule 56A proforma credit required deduction of the earlier duty from the duty payable on the final conductors, so no further net duty remained recoverable. The demand for additional duty on the intermediate wires was therefore unsustainable, and the show cause notice was discharged. en-us Mon, 20 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 18:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72760 Where an intermediate aluminium wire and the final AAC/ACSR conductors both fell under the same tariff sub-item, duty could not be effectively levied twice without giving credit for duty already paid at the wire stage. Rule 56A proforma credit required deduction of the earlier duty from the duty payable on the final conductors, so no further net duty remained recoverable. The demand for additional duty on the intermediate wires was therefore unsustainable, and the show cause notice was discharged. Case-Laws Central Excise Mon, 20 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72760