https://www.taxtmi.com/caselaws?id=44243 Delhi High Court jurisdiction was upheld because the impugned circular supporting the levy was issued in Delhi, providing sufficient territorial nexus. On countervailing duty, the Court held that imported goods must be assessed in the condition in which they are brought into India under section 3 of the Customs Tariff Act. Duty could not be levied by treating partially oriented yarn as falling into a different category after texturising, and the assessee was entitled to the claimed exemption classification. en-us Tue, 27 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 10:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44243 Delhi High Court jurisdiction was upheld because the impugned circular supporting the levy was issued in Delhi, providing sufficient territorial nexus. On countervailing duty, the Court held that imported goods must be assessed in the condition in which they are brought into India under section 3 of the Customs Tariff Act. Duty could not be levied by treating partially oriented yarn as falling into a different category after texturising, and the assessee was entitled to the claimed exemption classification. Case-Laws Customs Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44243