https://www.taxtmi.com/caselaws?id=30727 The Tribunal dismissed the appeals by the Revenue, affirming that the respondent was not liable to pay additional duty on the imported goods under Section 3 of the Customs Tariff Act. The goods were eligible for a 'nil' rate of duty under Notification No. 4/2006-C.E., and the Tribunal held that actual production or manufacture in India is not necessary for levying additional duty on imported goods. en-us Wed, 30 Apr 2008 00:00:00 +0530 Mon, 22 Sep 2008 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30727 The Tribunal dismissed the appeals by the Revenue, affirming that the respondent was not liable to pay additional duty on the imported goods under Section 3 of the Customs Tariff Act. The goods were eligible for a 'nil' rate of duty under Notification No. 4/2006-C.E., and the Tribunal held that actual production or manufacture in India is not necessary for levying additional duty on imported goods. Case-Laws Customs Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30727