TaxTMI 
TaxTMI 
Extension of benefit of conditional Central Excise notifications for the purpose of levy of countervailing duty under Section 3(1) of the Customs Tariff Act, 1975 - regarding
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....nt of Revenue (Tariff Unit) Subject: Extension of benefit of conditional Central Excise notifications for the purpose of levy of countervailing duty under Section 3(1) of the Customs Tariff Act, 1975 - regarding. I am directed to refer to the subject mentioned above and to say that representations have been received in Board....
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....t in the case of Priyesh Chemicals & Metals Vs. Commissioner of Central Excise, Bangalore [2000 (38) RLT 588 (7)] held that "there is no dispute that exemption notification under Central Excise Act and Rules applied to imported goods for the purpose of levy of additional duty of Customs. There is also no dispute that the imported goo....
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....said goods have been taken under Rule 56A or Rule 57A of Central Excise Rules 1944". In order to satisfy this condition it has to be shown that the Zinc Ash in question had been manufactured from inputs on which no credit of duty has been taken. The goods were manufactured abroad. It is common knowledge that the Central Excise Act of India and Central Excise Rules of India do not apply to manufact....
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....he same for CVD purposes. Accordingly, it is clarified that the imported goods will not be eligible for the benefit of conditional Central Excise notification when it is not possible to verify the conditions stipulated in the notification. Thus, in the example cited above, candles imported into India will be chargeable to CVD @ 16% and not 4% as it is not possible to verify the condition regarding....