https://www.taxtmi.com/caselaws?id=353702 The Tribunal held that the appellant was not entitled to the benefit of Notification No.29/2004 CE for payment of additional duty of custom equivalent to excise duty on imported filament yarn. The decision emphasized that the duty should be equal to the excise duty on like articles produced in India. The Tribunal clarified that the reduced duty applies to resultant goods falling under Chapter 54, not the imported yarn itself. The appellant's appeal was dismissed based on legal principles and precedents to maintain parity in duty liabilities between imported and domestically produced goods. en-us Fri, 22 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353702 The Tribunal held that the appellant was not entitled to the benefit of Notification No.29/2004 CE for payment of additional duty of custom equivalent to excise duty on imported filament yarn. The decision emphasized that the duty should be equal to the excise duty on like articles produced in India. The Tribunal clarified that the reduced duty applies to resultant goods falling under Chapter 54, not the imported yarn itself. The appellant's appeal was dismissed based on legal principles and precedents to maintain parity in duty liabilities between imported and domestically produced goods. Case-Laws Customs Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353702