https://www.taxtmi.com/caselaws?id=51788 Concessional countervailing duty under an excise notification for candles manufactured in India could not be extended to candles imported from Nepal where the notification's condition of non-availment of Cenvat credit was tied to the Central Excise regime for Indian manufacturers. Additional duty of customs is linked to the excise duty on like goods, but exemption conditions requiring compliance by a domestic manufacturer cannot be applied mechanically to foreign manufacture. A Larger Bench ruling had already treated such a condition as inapplicable to imported goods because the Central Excise Act and Rules do not govern foreign manufacturers. The importer therefore did not qualify for the lower CVD rate, and the differential duty demand remained payable. en-us Fri, 23 Aug 2002 00:00:00 +0530 Tue, 28 Sep 2010 12:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51788 Concessional countervailing duty under an excise notification for candles manufactured in India could not be extended to candles imported from Nepal where the notification's condition of non-availment of Cenvat credit was tied to the Central Excise regime for Indian manufacturers. Additional duty of customs is linked to the excise duty on like goods, but exemption conditions requiring compliance by a domestic manufacturer cannot be applied mechanically to foreign manufacture. A Larger Bench ruling had already treated such a condition as inapplicable to imported goods because the Central Excise Act and Rules do not govern foreign manufacturers. The importer therefore did not qualify for the lower CVD rate, and the differential duty demand remained payable. Case-Laws Customs Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51788