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2011 (1) TMI 665 - AT - CustomsLevy of CVD (countervailing duty) equal to duty of excise - Notification No. 30/2004-C.E., dated 9-7-2004 - The respondent had imported grey cotton fabrics in a consignment covered by one Bill of Entry and cotton/lycra fabrics in six consignments covered by six Bills of Entry during the period from April to August, 2008. - where the inputs contained in the imported commodity are shown to be not chargeable to duty of excise in India, there is no question of an Indian manufacturer of such commodity availing CENVAT credit and, consequently, there is no question of levy of countervailing duty on the imported commodity.
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