https://www.taxtmi.com/caselaws?id=43337 The Court held that the exemption from excise duty granted to local producers cannot be automatically extended to importers of raw materials. The benefit of exemption is to encourage local production and does not apply to importers. Therefore, the petitioners were not entitled to claim exemption from payment of additional duty under Section 3(1) of the Customs Tariff Act, 1975. The Customs authorities' decision to levy additional duty on the imported raw material was upheld, and the writ petition was dismissed without costs. en-us Wed, 10 Oct 1990 00:00:00 +0530 Thu, 17 Jun 2010 13:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43337 The Court held that the exemption from excise duty granted to local producers cannot be automatically extended to importers of raw materials. The benefit of exemption is to encourage local production and does not apply to importers. Therefore, the petitioners were not entitled to claim exemption from payment of additional duty under Section 3(1) of the Customs Tariff Act, 1975. The Customs authorities' decision to levy additional duty on the imported raw material was upheld, and the writ petition was dismissed without costs. Case-Laws Customs Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43337