https://www.taxtmi.com/caselaws?id=43817 Additional duty under Section 3(1) of the Customs Tariff Act, 1975 is measured by the excise duty leviable on a like article if manufactured in India. Where the identical indigenous goods are wholly exempt from excise duty under a valid exemption notification, the imported goods cannot be subjected to countervailing duty merely because they are imported. The preferred view was that the excise exemption affects the measure of additional duty, not only local manufacturers. The writ petition succeeded, and assessment was directed to be finalised accordingly, with bank guarantees to continue until finalisation. en-us Thu, 17 Mar 1994 00:00:00 +0530 Mon, 21 Jun 2010 12:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43817 Additional duty under Section 3(1) of the Customs Tariff Act, 1975 is measured by the excise duty leviable on a like article if manufactured in India. Where the identical indigenous goods are wholly exempt from excise duty under a valid exemption notification, the imported goods cannot be subjected to countervailing duty merely because they are imported. The preferred view was that the excise exemption affects the measure of additional duty, not only local manufacturers. The writ petition succeeded, and assessment was directed to be finalised accordingly, with bank guarantees to continue until finalisation. Case-Laws Central Excise Thu, 17 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43817