https://www.taxtmi.com/caselaws?id=166123 The Tribunal upheld the imposition of countervailing customs duty on castings for motor vehicles, determining that the processes conducted abroad did not change the nature of the goods, which were considered to be iron castings falling under Item 25 of the Central Excise Tariff. The Tribunal found that the significant processing to transform the castings into motor vehicle parts occurred after importation into India, leading to the dismissal of the appeal. en-us Fri, 27 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 13:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166123 The Tribunal upheld the imposition of countervailing customs duty on castings for motor vehicles, determining that the processes conducted abroad did not change the nature of the goods, which were considered to be iron castings falling under Item 25 of the Central Excise Tariff. The Tribunal found that the significant processing to transform the castings into motor vehicle parts occurred after importation into India, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 27 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166123