https://www.taxtmi.com/caselaws?id=41780 Imported polyamide chips were held eligible for exemption from countervailing duty because the exemption notification covered chips used in the manufacture of nylon yarn, and the stated intended use was undisputed. Countervailing duty under section 2A of the Indian Tariff Act was linked to the excise duty leviable on a like article produced in India, but the exemption under rule 8 of the Central Excise Rules removed that liability when the prescribed use condition was satisfied. The duty collected was therefore refundable. en-us Wed, 29 Jan 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41780 Imported polyamide chips were held eligible for exemption from countervailing duty because the exemption notification covered chips used in the manufacture of nylon yarn, and the stated intended use was undisputed. Countervailing duty under section 2A of the Indian Tariff Act was linked to the excise duty leviable on a like article produced in India, but the exemption under rule 8 of the Central Excise Rules removed that liability when the prescribed use condition was satisfied. The duty collected was therefore refundable. Case-Laws Central Excise Wed, 29 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41780