https://www.taxtmi.com/caselaws?id=42080 Imported lead scrap did not qualify for exemption from countervailing duty under the 1 March 1981 notification because the exemption applied only to waste and scrap of lead arising from lead falling within the specified tariff items and where the relevant excise duty or additional duty under Section 3 of the Customs Tariff Act, 1975 had already been paid. The notification was construed as referring back to that specified category of lead, and the imported scrap did not originate from such duty-paid lead products. The argument that it was not manufactured scrap did not remove it from the additional duty regime, so countervailing duty remained payable. en-us Tue, 03 Mar 1987 00:00:00 +0530 Wed, 09 Jun 2010 10:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42080 Imported lead scrap did not qualify for exemption from countervailing duty under the 1 March 1981 notification because the exemption applied only to waste and scrap of lead arising from lead falling within the specified tariff items and where the relevant excise duty or additional duty under Section 3 of the Customs Tariff Act, 1975 had already been paid. The notification was construed as referring back to that specified category of lead, and the imported scrap did not originate from such duty-paid lead products. The argument that it was not manufactured scrap did not remove it from the additional duty regime, so countervailing duty remained payable. Case-Laws Customs Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42080