https://www.taxtmi.com/caselaws?id=167164 The Tribunal upheld the imposition of countervailing duty on imported goods for the manufacture of Carbaryl, ruling that the duty is applicable even if a like article is not produced in India but would attract excise duty if manufactured locally. The decision was supported by the interpretation of Section 3(1) of the Customs Tariff Act and a previous Gujarat High Court ruling, affirming the legality of the duty levy based on statutory provisions. The appeal challenging the countervailing duty imposition was dismissed, emphasizing the Tribunal's role in interpreting the law as it stands. en-us Fri, 09 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 16:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167164 The Tribunal upheld the imposition of countervailing duty on imported goods for the manufacture of Carbaryl, ruling that the duty is applicable even if a like article is not produced in India but would attract excise duty if manufactured locally. The decision was supported by the interpretation of Section 3(1) of the Customs Tariff Act and a previous Gujarat High Court ruling, affirming the legality of the duty levy based on statutory provisions. The appeal challenging the countervailing duty imposition was dismissed, emphasizing the Tribunal's role in interpreting the law as it stands. Case-Laws Customs Fri, 09 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167164