100% Export Oriented Unit Case: Respondents Eligible for Nil Countervailing Duty on Under-Valued Goods as if Made in India.

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....100% EOU - Under-Valuation - For quantification of additional duty in such a case, it has to be imagined that the article imported had been manufactured or produced in India and then to see what amount of excise duty was leviable thereon - the respondents herein would very well be eligible for Nil CVD....