https://www.taxtmi.com/caselaws?id=288066 Countervailing duty on liquor imported into the State is chargeable with reference to the rate in force on the date of actual import, because the taxable event arises when the excisable goods enter the State. Payment made when the import permit is issued does not determine the incidence of duty. Section 21 of the Andhra Pradesh Excise Act, 1968 fixes liability by the import event, and Rule 10(6) does not alter that statutory position merely because duty once paid is not refundable. The differential duty demand was therefore justified. en-us Thu, 07 Dec 2000 00:00:00 +0530 Sat, 16 May 2020 13:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288066 Countervailing duty on liquor imported into the State is chargeable with reference to the rate in force on the date of actual import, because the taxable event arises when the excisable goods enter the State. Payment made when the import permit is issued does not determine the incidence of duty. Section 21 of the Andhra Pradesh Excise Act, 1968 fixes liability by the import event, and Rule 10(6) does not alter that statutory position merely because duty once paid is not refundable. The differential duty demand was therefore justified. Case-Laws Indian Laws Thu, 07 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288066