https://www.taxtmi.com/caselaws?id=361908 Concessional CVD under the exemption notification was upheld because entitlement had to be tested in line with the Supreme Court's binding interpretation of the scheme. The Tribunal applied the statutory fiction governing additional duty, under which the imported goods are treated as if manufactured in India, and rejected the earlier view that an impossible condition could be treated as automatically satisfied. On that basis, the respondent's claim to the concessional rate remained valid and the departmental challenge failed, sustaining the reassessment direction in favour of concessional duty. en-us Wed, 02 May 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361908 Concessional CVD under the exemption notification was upheld because entitlement had to be tested in line with the Supreme Court's binding interpretation of the scheme. The Tribunal applied the statutory fiction governing additional duty, under which the imported goods are treated as if manufactured in India, and rejected the earlier view that an impossible condition could be treated as automatically satisfied. On that basis, the respondent's claim to the concessional rate remained valid and the departmental challenge failed, sustaining the reassessment direction in favour of concessional duty. Case-Laws Customs Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361908