https://www.taxtmi.com/caselaws?id=335927 Imported undyed and unprinted silk fabrics were held eligible for exemption from countervailing duty under Notification No. 30/2004-C.E. because additional customs duty under Section 3(1) of the Customs Tariff Act must be assessed by reference to the exemption position applicable to the like article in India. The relevant Indian manufacturer would not have been required to take Cenvat credit on inputs, as those inputs were not chargeable to excise duty. On that basis, the notification condition did not defeat the exemption claim, and the CVD demand was unsustainable. en-us Fri, 11 Nov 2016 00:00:00 +0530 Fri, 29 Sep 2017 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335927 Imported undyed and unprinted silk fabrics were held eligible for exemption from countervailing duty under Notification No. 30/2004-C.E. because additional customs duty under Section 3(1) of the Customs Tariff Act must be assessed by reference to the exemption position applicable to the like article in India. The relevant Indian manufacturer would not have been required to take Cenvat credit on inputs, as those inputs were not chargeable to excise duty. On that basis, the notification condition did not defeat the exemption claim, and the CVD demand was unsustainable. Case-Laws Customs Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335927