https://www.taxtmi.com/caselaws?id=165637 The court upheld the levy of countervailing duty on imported goods under Item 68 CET, ruling in favor of the legality of the duty imposed by the Union legislature. The appellants' challenge to the vires of the duty was dismissed, emphasizing the applicability of the Customs Tariff Act provisions and the Explanation to section 3(1) in justifying the imposition of countervailing duty on goods not manufactured in India. The court's decision was supported by a comparison with a Supreme Court judgment on countervailing duty, ultimately affirming the propriety of the duty in question across all three appeals. en-us Mon, 10 Dec 1979 00:00:00 +0530 Mon, 04 Aug 2014 17:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165637 The court upheld the levy of countervailing duty on imported goods under Item 68 CET, ruling in favor of the legality of the duty imposed by the Union legislature. The appellants' challenge to the vires of the duty was dismissed, emphasizing the applicability of the Customs Tariff Act provisions and the Explanation to section 3(1) in justifying the imposition of countervailing duty on goods not manufactured in India. The court's decision was supported by a comparison with a Supreme Court judgment on countervailing duty, ultimately affirming the propriety of the duty in question across all three appeals. Case-Laws Customs Mon, 10 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165637