https://www.taxtmi.com/caselaws?id=51252 Countervailing duty on imported nylon fabrics was treated as payable at the rate of excise duty leviable on like indigenous goods under Section 3 of the Customs Tariff Act, 1975. On the same reasoning, cess under Section 3 of the Textile Commodity Act, 1963 was held leviable on the textile goods, and the additional excise duty under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was also upheld. The Tribunal followed earlier decisions and the Gujarat High Court's view, confirming that these levies could be sustained on the imported fabrics and rejecting the importer's challenge. en-us Mon, 06 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51252 Countervailing duty on imported nylon fabrics was treated as payable at the rate of excise duty leviable on like indigenous goods under Section 3 of the Customs Tariff Act, 1975. On the same reasoning, cess under Section 3 of the Textile Commodity Act, 1963 was held leviable on the textile goods, and the additional excise duty under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was also upheld. The Tribunal followed earlier decisions and the Gujarat High Court's view, confirming that these levies could be sustained on the imported fabrics and rejecting the importer's challenge. Case-Laws Customs Mon, 06 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51252