https://www.taxtmi.com/caselaws?id=258679 For levy and exemption of additional duty on imported goods, the imported article is treated as if manufactured in India under the tariff fiction, so exemption conditions must be tested on that basis. The Court held that the earlier view treating an impossible condition as automatically satisfied was no longer good law after Thermax Private Limited, Hyderabad Industries Limited and AIDEK Tourism Services Private Limited. Applying that principle, the importer satisfied Notification No. 6/2002-CE because the non-availment of CENVAT credit condition was met in law, and exemption from CVD was allowed. en-us Thu, 26 Mar 2015 00:00:00 +0530 Thu, 15 May 2025 18:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258679 For levy and exemption of additional duty on imported goods, the imported article is treated as if manufactured in India under the tariff fiction, so exemption conditions must be tested on that basis. The Court held that the earlier view treating an impossible condition as automatically satisfied was no longer good law after Thermax Private Limited, Hyderabad Industries Limited and AIDEK Tourism Services Private Limited. Applying that principle, the importer satisfied Notification No. 6/2002-CE because the non-availment of CENVAT credit condition was met in law, and exemption from CVD was allowed. Case-Laws Customs Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258679