https://www.taxtmi.com/caselaws?id=41722 The Court ruled in favor of the petitioners, a Partnership firm importing goods, in a case involving the interpretation of an Exemption Notification for countervailing duty on imported goods, specifically HDPE. The Court found that the petitioners had complied with the conditions of the Exemption Notification, requiring the imported items to be manufactured from raw naphtha with paid excise duty. The respondents failed to provide evidence to refute the petitioners' claims, leading to the Court granting the claimed reliefs, making the rule absolute, and discharging the Bank guarantee without awarding costs. en-us Wed, 02 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41722 The Court ruled in favor of the petitioners, a Partnership firm importing goods, in a case involving the interpretation of an Exemption Notification for countervailing duty on imported goods, specifically HDPE. The Court found that the petitioners had complied with the conditions of the Exemption Notification, requiring the imported items to be manufactured from raw naphtha with paid excise duty. The respondents failed to provide evidence to refute the petitioners' claims, leading to the Court granting the claimed reliefs, making the rule absolute, and discharging the Bank guarantee without awarding costs. Case-Laws Customs Wed, 02 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41722