https://www.taxtmi.com/caselaws?id=83959 Where central excise duty on goods is exempt, the corresponding additional duty under section 3 of the Customs Tariff Act is not leviable on scrap generated in a free trade zone and cleared to the domestic tariff area. The matter was treated as on the same footing as an earlier Tribunal decision, and no distinguishing factor was shown. On that basis, countervailing duty was held not sustainable, and the assessee's entitlement to refund under the exemption notification was upheld. en-us Mon, 28 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83959 Where central excise duty on goods is exempt, the corresponding additional duty under section 3 of the Customs Tariff Act is not leviable on scrap generated in a free trade zone and cleared to the domestic tariff area. The matter was treated as on the same footing as an earlier Tribunal decision, and no distinguishing factor was shown. On that basis, countervailing duty was held not sustainable, and the assessee's entitlement to refund under the exemption notification was upheld. Case-Laws Customs Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83959