https://www.taxtmi.com/caselaws?id=82264 For purposes of additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975, the excise duty "for the time being leviable" on a like domestic article includes the effect of a valid Central Excise exemption notification where its conditions are satisfied. The importer is treated like a domestic manufacturer for this limited computation, so an unconditional excise exemption cannot be ignored merely because the goods are imported. The exemption therefore applied to the duty calculation, the refund claim was maintainable, and the revenue appeal failed. en-us Tue, 24 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82264 For purposes of additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975, the excise duty "for the time being leviable" on a like domestic article includes the effect of a valid Central Excise exemption notification where its conditions are satisfied. The importer is treated like a domestic manufacturer for this limited computation, so an unconditional excise exemption cannot be ignored merely because the goods are imported. The exemption therefore applied to the duty calculation, the refund claim was maintainable, and the revenue appeal failed. Case-Laws Customs Tue, 24 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82264