https://www.taxtmi.com/caselaws?id=48838 Notification No. 19/88 granted exemption from additional customs duty only where the imported goods satisfied its proviso that no credit under Rule 56A or Rule 57A had been taken on duty-paid inputs used in manufacture. The exemption was available for domestic excise goods produced under that condition, but the imported Zinc Ash could not meet the requirement because the goods were manufactured abroad and the Indian Modvat-based input-credit condition was incapable of being fulfilled on the imported consignment. The claim to exemption therefore failed, and the imported Zinc Ash was held ineligible for the additional customs duty exemption. en-us Tue, 02 May 2000 00:00:00 +0530 Sat, 20 Dec 2025 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48838 Notification No. 19/88 granted exemption from additional customs duty only where the imported goods satisfied its proviso that no credit under Rule 56A or Rule 57A had been taken on duty-paid inputs used in manufacture. The exemption was available for domestic excise goods produced under that condition, but the imported Zinc Ash could not meet the requirement because the goods were manufactured abroad and the Indian Modvat-based input-credit condition was incapable of being fulfilled on the imported consignment. The claim to exemption therefore failed, and the imported Zinc Ash was held ineligible for the additional customs duty exemption. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48838