https://www.taxtmi.com/caselaws?id=41421 The court ruled that the exemption from Customs duty on imported viscose staple fibre, as per the Central Government's notification, only applies to the basic ad valorem duty and not the countervailing duty. The judgment clarified the distinction between the two types of duties and highlighted the significance of interpreting the notification's text to ascertain the scope of the exemption. Despite a jurisdictional objection, the court dismissed the writ petition, affirming that the petitioner is still liable to pay the countervailing duty. The ruling overturned the previous decision and ordered the dismissal of the petition with costs. en-us Wed, 01 Dec 1982 00:00:00 +0530 Thu, 03 Jun 2010 10:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41421 The court ruled that the exemption from Customs duty on imported viscose staple fibre, as per the Central Government's notification, only applies to the basic ad valorem duty and not the countervailing duty. The judgment clarified the distinction between the two types of duties and highlighted the significance of interpreting the notification's text to ascertain the scope of the exemption. Despite a jurisdictional objection, the court dismissed the writ petition, affirming that the petitioner is still liable to pay the countervailing duty. The ruling overturned the previous decision and ordered the dismissal of the petition with costs. Case-Laws Customs Wed, 01 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41421