https://www.taxtmi.com/caselaws?id=74619 Crushed acrylic sheets scrap imported as scrap was held not to fall within Item 15A of the Central Excise Tariff Schedule for additional countervailing duty purposes. The dispute was resolved by applying prior Tribunal precedent, which had already construed the relevant tariff entry, and that reasoning was followed in the transferred revision under Section 131-B of the Customs Act, 1962. On that basis, the imported goods were found not leviable to additional countervailing duty, and the appellants succeeded. en-us Wed, 25 Apr 1984 00:00:00 +0530 Thu, 09 Jun 2011 18:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74619 Crushed acrylic sheets scrap imported as scrap was held not to fall within Item 15A of the Central Excise Tariff Schedule for additional countervailing duty purposes. The dispute was resolved by applying prior Tribunal precedent, which had already construed the relevant tariff entry, and that reasoning was followed in the transferred revision under Section 131-B of the Customs Act, 1962. On that basis, the imported goods were found not leviable to additional countervailing duty, and the appellants succeeded. Case-Laws Central Excise Wed, 25 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74619