https://www.taxtmi.com/caselaws?id=120645 A conditional Central Excise exemption notification framed for goods manufactured in India cannot be extended to imported goods when its conditions depend on domestic manufacturing processes and factory facilities. For countervailing duty computation, imported fabrics therefore could not satisfy the notification's operative conditions in the same manner as Indian-made goods, and the benefit was denied. The Tribunal followed the Revenue's earlier-supported position and accepted the Revenue's objection. en-us Mon, 01 May 2006 00:00:00 +0530 Mon, 23 Jul 2012 12:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120645 A conditional Central Excise exemption notification framed for goods manufactured in India cannot be extended to imported goods when its conditions depend on domestic manufacturing processes and factory facilities. For countervailing duty computation, imported fabrics therefore could not satisfy the notification's operative conditions in the same manner as Indian-made goods, and the benefit was denied. The Tribunal followed the Revenue's earlier-supported position and accepted the Revenue's objection. Case-Laws Central Excise Mon, 01 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120645