https://www.taxtmi.com/caselaws?id=45466 Substantial compliance with the procedural requirements in Chapter X of the Central Excise Rules, 1944 was treated as sufficient to satisfy the condition attached to the exemption notification under Rule 8, so the procedural objection failed. The exemption for mono-ethylene glycol also meant that no excise duty was leviable on the like domestic article, and additional duty of customs under Section 3 of the Customs Tariff Act, 1975 could not be demanded to that extent. An imported article exempt from the excise duty otherwise chargeable on a like article manufactured in India cannot be subjected to additional customs duty on the basis of that exempted excise liability. en-us Thu, 14 Oct 1999 00:00:00 +0530 Thu, 01 Jan 2026 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45466 Substantial compliance with the procedural requirements in Chapter X of the Central Excise Rules, 1944 was treated as sufficient to satisfy the condition attached to the exemption notification under Rule 8, so the procedural objection failed. The exemption for mono-ethylene glycol also meant that no excise duty was leviable on the like domestic article, and additional duty of customs under Section 3 of the Customs Tariff Act, 1975 could not be demanded to that extent. An imported article exempt from the excise duty otherwise chargeable on a like article manufactured in India cannot be subjected to additional customs duty on the basis of that exempted excise liability. Case-Laws Central Excise Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45466