https://www.taxtmi.com/caselaws?id=74989 The Tribunal allowed the appeals filed by Sesu Trading Corporation, setting aside the lower authorities' decisions to reject the appellant's claim for a refund of Countervailing Duty on imported unblended and unflavoured Cocoa Powder. The Tribunal held that as unblended and unflavoured Cocoa Powder is not subject to Central Excise Duty in India, it also does not attract Countervailing Duty upon importation, contrary to the Department's argument based on international trade standards. The appellant was granted relief as the Tribunal affirmed that the product, in its imported state, does not incur either Central Excise Duty or Countervailing Duty. en-us Wed, 30 May 1984 00:00:00 +0530 Mon, 13 Jun 2011 18:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74989 The Tribunal allowed the appeals filed by Sesu Trading Corporation, setting aside the lower authorities' decisions to reject the appellant's claim for a refund of Countervailing Duty on imported unblended and unflavoured Cocoa Powder. The Tribunal held that as unblended and unflavoured Cocoa Powder is not subject to Central Excise Duty in India, it also does not attract Countervailing Duty upon importation, contrary to the Department's argument based on international trade standards. The appellant was granted relief as the Tribunal affirmed that the product, in its imported state, does not incur either Central Excise Duty or Countervailing Duty. Case-Laws Customs Wed, 30 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74989