https://www.taxtmi.com/caselaws?id=45071 Additional duty under section 3(1) of the Customs Tariff Act is leviable only where a like article, if produced or manufactured in India, would attract excise duty; where the imported article is not the product of manufacture and no excise duty is chargeable, the countervailing duty cannot be sustained. The earlier view in Khandelwal Metal & Engineering Works was held incorrect to that extent. Although the levy on imported asbestos fibre was quashed, the Court declined refund of duty already collected and left the amount undisturbed, so no further recovery could be made from the assessee. en-us Tue, 11 May 1999 00:00:00 +0530 Thu, 09 Oct 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45071 Additional duty under section 3(1) of the Customs Tariff Act is leviable only where a like article, if produced or manufactured in India, would attract excise duty; where the imported article is not the product of manufacture and no excise duty is chargeable, the countervailing duty cannot be sustained. The earlier view in Khandelwal Metal & Engineering Works was held incorrect to that extent. Although the levy on imported asbestos fibre was quashed, the Court declined refund of duty already collected and left the amount undisturbed, so no further recovery could be made from the assessee. Case-Laws Customs Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45071