https://www.taxtmi.com/caselaws?id=349004 The Tribunal upheld the impugned order, dismissing the appeal. It held that the imported filament yarn was not eligible for the concessional rate of Additional Duty of Customs (ADC) at 8% under Notification No. 29/2004-CE, as the conditions of the notification were not met. The additional duty of customs must be equal to the central excise duty on a like article produced in India, as per the statutory provisions and judicial precedents. en-us Wed, 27 Sep 2017 00:00:00 +0530 Wed, 16 Jan 2019 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349004 The Tribunal upheld the impugned order, dismissing the appeal. It held that the imported filament yarn was not eligible for the concessional rate of Additional Duty of Customs (ADC) at 8% under Notification No. 29/2004-CE, as the conditions of the notification were not met. The additional duty of customs must be equal to the central excise duty on a like article produced in India, as per the statutory provisions and judicial precedents. Case-Laws Customs Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349004