https://www.taxtmi.com/caselaws?id=40901 Countervailing duty under Section 2A of the Indian Tariff Act, 1934 was held payable on imported lubricating oils by reference to the class or description of lubricating oils liable to excise duty in India. The statutory fiction in the explanation applied where identical goods were not manufactured domestically, so the duty could be determined by the taxable class to which the imported goods belonged; where different rates applied, the highest rate would govern. Because Item 11-A covered lubricating oils as a class, the fact that only some grades were manufactured in India did not exclude the imported oils from duty, and the challenge to refund was rejected. en-us Tue, 27 Jan 1981 00:00:00 +0530 Sat, 15 May 2010 17:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40901 Countervailing duty under Section 2A of the Indian Tariff Act, 1934 was held payable on imported lubricating oils by reference to the class or description of lubricating oils liable to excise duty in India. The statutory fiction in the explanation applied where identical goods were not manufactured domestically, so the duty could be determined by the taxable class to which the imported goods belonged; where different rates applied, the highest rate would govern. Because Item 11-A covered lubricating oils as a class, the fact that only some grades were manufactured in India did not exclude the imported oils from duty, and the challenge to refund was rejected. Case-Laws Central Excise Tue, 27 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40901