https://www.taxtmi.com/caselaws?id=40805 Additional duty under Section 2-A(1) of the Indian Tariff Act, 1934 arises only where a like article, if manufactured in India, is liable to excise duty. Where Indian-made acrylic sheets were fully exempt under the applicable exemption notification, subject to the specified source-material conditions, the same goods imported from abroad could not attract countervailing duty on a mere theoretical possibility of manufacture from other materials. On the stated facts, the imported acrylic sheets were shown to be made from methyl methacrylate monomer, and that factual position was not disputed. The Collector's approach was therefore misconceived, and countervailing duty was not leviable. en-us Wed, 27 Feb 1980 00:00:00 +0530 Sat, 15 May 2010 10:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40805 Additional duty under Section 2-A(1) of the Indian Tariff Act, 1934 arises only where a like article, if manufactured in India, is liable to excise duty. Where Indian-made acrylic sheets were fully exempt under the applicable exemption notification, subject to the specified source-material conditions, the same goods imported from abroad could not attract countervailing duty on a mere theoretical possibility of manufacture from other materials. On the stated facts, the imported acrylic sheets were shown to be made from methyl methacrylate monomer, and that factual position was not disputed. The Collector's approach was therefore misconceived, and countervailing duty was not leviable. Case-Laws Central Excise Wed, 27 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40805