https://www.taxtmi.com/caselaws?id=33465 Imported paper and paper board from Nepal were treated as liable to additional customs duty on a notional domestic-manufacture basis under Section 3 of the Customs Tariff Act, 1975. In that setting, Notification No. 6/2000-C.E. was construed purposively to maintain parity between imported and Indian-made goods, and the phrase "cleared for home consumption" was not read as defeating the exemption. A Supreme Court ruling on a different condition tied to proof of prior excise duty payment was distinguished, and the importer was held entitled to the concession; the confirmed additional duty was therefore unsustainable. en-us Tue, 12 Aug 2008 00:00:00 +0530 Sun, 17 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33465 Imported paper and paper board from Nepal were treated as liable to additional customs duty on a notional domestic-manufacture basis under Section 3 of the Customs Tariff Act, 1975. In that setting, Notification No. 6/2000-C.E. was construed purposively to maintain parity between imported and Indian-made goods, and the phrase "cleared for home consumption" was not read as defeating the exemption. A Supreme Court ruling on a different condition tied to proof of prior excise duty payment was distinguished, and the importer was held entitled to the concession; the confirmed additional duty was therefore unsustainable. Case-Laws Customs Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33465