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2008 (9) TMI 666 - AT - CustomsSilk fabrics - Exemption from CVD - N/N. 30/04-C.E - Held that: - Additional duty is imposed on imported goods to counter balance the central excise duty leviable on like articles made indigenously, this being a measure intended to safeguard the interests of the manufacturers in India - As no duty was payable on silk yarn either indigenous or imported, indigenous silk fabrics were not subject to central excise duty during the material period in terms of N/N. 30/04-C.E. - imported silk fabrics imported during the material period need not beat any CVD - appeal allowed - decided in favor of appellant.
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