https://www.taxtmi.com/caselaws?id=257756 Imported saloon cars used solely as taxis were held entitled to the additional 10% exemption under Notification No. 64/93-C.E. because, for countervailing duty purposes, the importer is treated as the manufacturer under Section 3(1) of the Tariff Act. Applying the principles in Thermax and Hyderabad Industries, the Court reasoned that an exemption tied to the domestic excise structure cannot be denied merely because the claimant is an importer, where the notification's object is to extend the concession to saloon cars registered for taxi use. The earlier contrary view was found inconsistent with the statutory scheme and the notification's purpose, and the assessee's appeals were allowed. en-us Thu, 19 Mar 2015 00:00:00 +0530 Sat, 07 Nov 2015 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257756 Imported saloon cars used solely as taxis were held entitled to the additional 10% exemption under Notification No. 64/93-C.E. because, for countervailing duty purposes, the importer is treated as the manufacturer under Section 3(1) of the Tariff Act. Applying the principles in Thermax and Hyderabad Industries, the Court reasoned that an exemption tied to the domestic excise structure cannot be denied merely because the claimant is an importer, where the notification's object is to extend the concession to saloon cars registered for taxi use. The earlier contrary view was found inconsistent with the statutory scheme and the notification's purpose, and the assessee's appeals were allowed. Case-Laws Customs Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257756