https://www.taxtmi.com/caselaws?id=72772 Conditional excise concession under Notification No. 302/79-C.E. was available only where the imported HDPE was manufactured from raw naphtha or its derivative and the requisite excise duty on that input had already been paid; although the source condition was met, the absence of proof of duty payment defeated the concession. An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not, without express extension, be carried into the customs field to reduce additional duty under Section 3 of the Customs Tariff Act, 1975. The additional duty was therefore computed without the claimed excise exemption. en-us Fri, 28 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72772 Conditional excise concession under Notification No. 302/79-C.E. was available only where the imported HDPE was manufactured from raw naphtha or its derivative and the requisite excise duty on that input had already been paid; although the source condition was met, the absence of proof of duty payment defeated the concession. An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not, without express extension, be carried into the customs field to reduce additional duty under Section 3 of the Customs Tariff Act, 1975. The additional duty was therefore computed without the claimed excise exemption. Case-Laws Customs Fri, 28 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72772