https://www.taxtmi.com/caselaws?id=122734 Additional customs duty under Section 3 of the Customs Tariff Act, 1975 is linked to excise duty that would arise if the imported article were manufactured in India; where cutting and polishing marble blocks does not amount to manufacture, no notional excise duty can be attracted and countervailing duty cannot be sustained merely from tariff classification. On that basis, imported marble slabs were treated as not liable to countervailing duty. Because no such duty was lawfully leviable, the related credit restriction under Rule 3(6)(i)(c) of the Cenvat Credit Rules, 2002 also did not apply, and recovery of the credit was unsustainable. en-us Fri, 10 Aug 2007 00:00:00 +0530 Thu, 16 Nov 2017 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122734 Additional customs duty under Section 3 of the Customs Tariff Act, 1975 is linked to excise duty that would arise if the imported article were manufactured in India; where cutting and polishing marble blocks does not amount to manufacture, no notional excise duty can be attracted and countervailing duty cannot be sustained merely from tariff classification. On that basis, imported marble slabs were treated as not liable to countervailing duty. Because no such duty was lawfully leviable, the related credit restriction under Rule 3(6)(i)(c) of the Cenvat Credit Rules, 2002 also did not apply, and recovery of the credit was unsustainable. Case-Laws Customs Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122734