https://www.taxtmi.com/caselaws?id=89688 Proforma credit under Rule 56A is unavailable where imported inputs and finished excisable goods fall under different tariff items. The proviso to Rule 56A(2) requires duty to have been paid on the inputs and finished goods under the same tariff heading; countervailing duty paid on inputs classified under Tariff Item 68 did not satisfy this condition for tape recorders classified under Tariff Item 37AA. Authorisation to file the Tribunal appeal was valid because the Collector had applied his mind and properly directed its filing. The respondent was therefore ineligible for proforma credit on the disputed imports. en-us Tue, 05 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 10:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89688 Proforma credit under Rule 56A is unavailable where imported inputs and finished excisable goods fall under different tariff items. The proviso to Rule 56A(2) requires duty to have been paid on the inputs and finished goods under the same tariff heading; countervailing duty paid on inputs classified under Tariff Item 68 did not satisfy this condition for tape recorders classified under Tariff Item 37AA. Authorisation to file the Tribunal appeal was valid because the Collector had applied his mind and properly directed its filing. The respondent was therefore ineligible for proforma credit on the disputed imports. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89688