https://www.taxtmi.com/circulars?id=5742 The Madras High Court held that the provision concerning passing on the incidence of duty relates to transferring duty burden to any other person for refund purposes and that importing the word "directly" into that test is incorrect. The court observed manufacturers will not exclude customs duty paid on raw materials from the finished product price, and thus the contention that the manufacturer did not pass the duty burden to consumers does not arise, at least as regards raw materials. en-us Wed, 31 Jul 1996 00:00:00 +0530 Sat, 14 Mar 2009 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5742 The Madras High Court held that the provision concerning passing on the incidence of duty relates to transferring duty burden to any other person for refund purposes and that importing the word "directly" into that test is incorrect. The court observed manufacturers will not exclude customs duty paid on raw materials from the finished product price, and thus the contention that the manufacturer did not pass the duty burden to consumers does not arise, at least as regards raw materials. Circulars Central Excise Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5742