https://www.taxtmi.com/caselaws?id=40526 Countervailing duty liability depends on the excise classification of the imported goods as like articles that would be produced or manufactured in India, rather than their customs tariff classification. Aluminium rods accepted as non-ferrous alloys for customs duty because of their aluminium content may nevertheless fall within the excise description of aluminium rods. Where the goods satisfy that excise classification, countervailing duty is payable under the provision governing imported articles, and the customs classification does not control the levy. en-us Mon, 21 Mar 1977 00:00:00 +0530 Mon, 10 May 2010 11:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40526 Countervailing duty liability depends on the excise classification of the imported goods as like articles that would be produced or manufactured in India, rather than their customs tariff classification. Aluminium rods accepted as non-ferrous alloys for customs duty because of their aluminium content may nevertheless fall within the excise description of aluminium rods. Where the goods satisfy that excise classification, countervailing duty is payable under the provision governing imported articles, and the customs classification does not control the levy. Case-Laws Customs Mon, 21 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40526