https://www.taxtmi.com/caselaws?id=206855 Customs Notification No. 29/97 was applied to deny countervailing duty only if the EPCG licence did not cover agricultural products. Where the EPCG committee treated sorbitol as an agro-based product under the relevant industrial classification and the licence was amended by endorsement, that endorsement supported the view that the export obligation related to an agricultural product. On that basis, the exemption from countervailing duty was available, and the Revenue's challenge to the grant of exemption failed. en-us Wed, 20 Apr 2011 00:00:00 +0530 Thu, 22 Sep 2011 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206855 Customs Notification No. 29/97 was applied to deny countervailing duty only if the EPCG licence did not cover agricultural products. Where the EPCG committee treated sorbitol as an agro-based product under the relevant industrial classification and the licence was amended by endorsement, that endorsement supported the view that the export obligation related to an agricultural product. On that basis, the exemption from countervailing duty was available, and the Revenue's challenge to the grant of exemption failed. Case-Laws Customs Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206855