https://www.taxtmi.com/caselaws?id=81803 Imported goods may qualify for countervailing duty concession where the exemption notification links relief to use in a specified industrial process and the Chapter X procedure under the Central Excise Rules is satisfied by the intended user. The governing approach is to assess countervailing duty by treating the imported goods as if they were manufactured in India, so importer status alone does not exclude compliance with the procedure. The highest-rate rule applies only when goods of exactly the same description attract different rates under the same notification; it does not extend to goods falling under a distinct entry. On that basis, the concession was available where eligibility was proved, but the highest-rate claim was rejected. en-us Wed, 19 Aug 1992 00:00:00 +0530 Fri, 24 Oct 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81803 Imported goods may qualify for countervailing duty concession where the exemption notification links relief to use in a specified industrial process and the Chapter X procedure under the Central Excise Rules is satisfied by the intended user. The governing approach is to assess countervailing duty by treating the imported goods as if they were manufactured in India, so importer status alone does not exclude compliance with the procedure. The highest-rate rule applies only when goods of exactly the same description attract different rates under the same notification; it does not extend to goods falling under a distinct entry. On that basis, the concession was available where eligibility was proved, but the highest-rate claim was rejected. Case-Laws Customs Wed, 19 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81803