https://www.taxtmi.com/caselaws?id=84111 An exemption notification for Chapter 26 goods was treated as applicable to imported goods for countervailing duty purposes under Section 3 of the Customs Tariff Act, because imported goods are placed on par with like domestically manufactured goods for the limited purpose of additional duty. The benefit could not be denied merely because the notification referred to credit of duty on inputs under the Central Excise Rules, since an importer cannot take such credit on imported goods. A concurring line of authority was relied on to support parity between excise exemption and customs countervailing duty. A dissent would have remanded the matter for fresh consideration of classification, excisability, and natural justice. en-us Wed, 22 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84111 An exemption notification for Chapter 26 goods was treated as applicable to imported goods for countervailing duty purposes under Section 3 of the Customs Tariff Act, because imported goods are placed on par with like domestically manufactured goods for the limited purpose of additional duty. The benefit could not be denied merely because the notification referred to credit of duty on inputs under the Central Excise Rules, since an importer cannot take such credit on imported goods. A concurring line of authority was relied on to support parity between excise exemption and customs countervailing duty. A dissent would have remanded the matter for fresh consideration of classification, excisability, and natural justice. Case-Laws Customs Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84111