https://www.taxtmi.com/caselaws?id=45172 Countervailing duty was treated as an integral component of customs duty for construing an exemption notification on imported component parts of machinery. Applying the customs scheme and the Indian Tariff Act, the court accepted that the levy on import included countervailing duty and that it was not a separate impost divorced from customs duty. On that basis, the customs authorities were justified in including countervailing duty while determining the scope of exemption, and no legal infirmity or perversity was found in their orders. The challenge to the assessment and refusal of refund therefore failed. en-us Wed, 12 Sep 1979 00:00:00 +0530 Fri, 09 Jul 2010 10:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45172 Countervailing duty was treated as an integral component of customs duty for construing an exemption notification on imported component parts of machinery. Applying the customs scheme and the Indian Tariff Act, the court accepted that the levy on import included countervailing duty and that it was not a separate impost divorced from customs duty. On that basis, the customs authorities were justified in including countervailing duty while determining the scope of exemption, and no legal infirmity or perversity was found in their orders. The challenge to the assessment and refusal of refund therefore failed. Case-Laws Customs Wed, 12 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45172