https://www.taxtmi.com/caselaws?id=41029 Countervailing duty under the Customs Tariff Act could not be imposed on imported polyamide chips where the like article, if manufactured in India, was fully exempt from excise duty and the exemption conditions were satisfied. On that basis, the show cause notice seeking such duty was unsustainable. The Court also treated the writ challenge as maintainable despite its pre-show-cause-notice stage because the levy lacked statutory basis on undisputed facts and further departmental proceedings would serve no useful purpose. The notice was quashed, further proceedings on the levy were restrained, and the refund claim was left open for separate pursuit. en-us Thu, 13 Aug 1981 00:00:00 +0530 Thu, 20 May 2010 11:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41029 Countervailing duty under the Customs Tariff Act could not be imposed on imported polyamide chips where the like article, if manufactured in India, was fully exempt from excise duty and the exemption conditions were satisfied. On that basis, the show cause notice seeking such duty was unsustainable. The Court also treated the writ challenge as maintainable despite its pre-show-cause-notice stage because the levy lacked statutory basis on undisputed facts and further departmental proceedings would serve no useful purpose. The notice was quashed, further proceedings on the levy were restrained, and the refund claim was left open for separate pursuit. Case-Laws Customs Thu, 13 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41029