https://www.taxtmi.com/caselaws?id=43038 An exemption notification that relieves payment of excise duty does not extinguish the underlying levy on manufacture. On that basis, countervailing duty under the Customs Tariff Act and additional duty of excise remained chargeable on imported goods even though like goods manufactured in India enjoyed partial or total exemption from excise duty. The analysis treated the exemption as affecting collection or payment only, not the existence of the duty itself. The challenge to the levy therefore failed, and the imposts were stated to be recoverable, with the importers not entitled to relief. en-us Tue, 30 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43038 An exemption notification that relieves payment of excise duty does not extinguish the underlying levy on manufacture. On that basis, countervailing duty under the Customs Tariff Act and additional duty of excise remained chargeable on imported goods even though like goods manufactured in India enjoyed partial or total exemption from excise duty. The analysis treated the exemption as affecting collection or payment only, not the existence of the duty itself. The challenge to the levy therefore failed, and the imposts were stated to be recoverable, with the importers not entitled to relief. Case-Laws Customs Tue, 30 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43038