https://www.taxtmi.com/caselaws?id=793272 Imported goods were treated as deemed manufactured goods in India for the purpose of additional customs duty, and the ruling in SRF Ltd. was applied to determine entitlement to concessional CVD under Notification No. 12/2012-CE. The condition of non-availment of CENVAT credit did not defeat the exemption where the importer was not a manufacturer, no evidence showed credit availment, and the assessment procedure then in force constrained the importer. The order granting concessional duty was upheld as lawful. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793272 Imported goods were treated as deemed manufactured goods in India for the purpose of additional customs duty, and the ruling in SRF Ltd. was applied to determine entitlement to concessional CVD under Notification No. 12/2012-CE. The condition of non-availment of CENVAT credit did not defeat the exemption where the importer was not a manufacturer, no evidence showed credit availment, and the assessment procedure then in force constrained the importer. The order granting concessional duty was upheld as lawful. Case-Laws Customs Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793272