https://www.taxtmi.com/caselaws?id=40889 Countervailing duty under section 2A of the Indian Tariff Act was treated as an import duty measured by the excise duty leviable on a like article, and the statutory Explanation extended the levy even where no like article was actually manufactured in India. The commentary also notes that, absent a rule requiring it, a revisional authority is not bound to grant personal hearing in every case. On tariff classification, the importer had an opportunity to show entitlement to a lower rate, but no affidavit was filed to displace the Revenue's stand on the goods' character, so no basis for reclassification was established. en-us Tue, 16 Sep 1980 00:00:00 +0530 Sat, 15 May 2010 15:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40889 Countervailing duty under section 2A of the Indian Tariff Act was treated as an import duty measured by the excise duty leviable on a like article, and the statutory Explanation extended the levy even where no like article was actually manufactured in India. The commentary also notes that, absent a rule requiring it, a revisional authority is not bound to grant personal hearing in every case. On tariff classification, the importer had an opportunity to show entitlement to a lower rate, but no affidavit was filed to displace the Revenue's stand on the goods' character, so no basis for reclassification was established. Case-Laws Central Excise Tue, 16 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40889