https://www.taxtmi.com/caselaws?id=295436 The Tribunal upheld the Order-in-Appeal discharging countervailing duty on the import of Cyanoacrylate Adhesive Alteco classified under CTH 3506 91 90. The Revenue's appeal was rejected, affirming that the goods were not subject to CVD under Section 4A but should be assessed under Section 4 of the Central Excise Act. The Tribunal emphasized the necessity of accurate classification and valuation of goods for CVD purposes, ruling in favor of the appellant based on the absence of substantial evidence from the Revenue to counter the first appellate authority's findings. en-us Fri, 29 May 2015 00:00:00 +0530 Fri, 04 Jun 2021 08:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295436 The Tribunal upheld the Order-in-Appeal discharging countervailing duty on the import of Cyanoacrylate Adhesive Alteco classified under CTH 3506 91 90. The Revenue's appeal was rejected, affirming that the goods were not subject to CVD under Section 4A but should be assessed under Section 4 of the Central Excise Act. The Tribunal emphasized the necessity of accurate classification and valuation of goods for CVD purposes, ruling in favor of the appellant based on the absence of substantial evidence from the Revenue to counter the first appellate authority's findings. Case-Laws Customs Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295436