https://www.taxtmi.com/caselaws?id=335925 Additional customs duty under Section 3(1) of the Customs Tariff Act, 1975 is assessed by reference to the excise duty actually leviable on a like article if produced in India. On that basis, imported silk yarn and silk fabric were examined against Notification No. 30/2004-C.E., and the reasoning reflected settled precedent that, where the corresponding domestic goods are exempt and no Cenvat credit issue arises, the CVD demand is unsustainable. The text states that the issue was no longer res integra and that the earlier appellate order allowing the importer's exemption claim remained consistent with binding authority. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 29 Sep 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335925 Additional customs duty under Section 3(1) of the Customs Tariff Act, 1975 is assessed by reference to the excise duty actually leviable on a like article if produced in India. On that basis, imported silk yarn and silk fabric were examined against Notification No. 30/2004-C.E., and the reasoning reflected settled precedent that, where the corresponding domestic goods are exempt and no Cenvat credit issue arises, the CVD demand is unsustainable. The text states that the issue was no longer res integra and that the earlier appellate order allowing the importer's exemption claim remained consistent with binding authority. Case-Laws Customs Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335925