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2015 (8) TMI 337 - SC - CustomsLevy of Countervailing Duty Appellant resisted countervailing duty on ground that locally manufactured/produced goods of similar nature, were exempted from payment of excise duty on unbranded goods, such goods produced in India do not incur any liability of payment of excise duty, thus there was no question of payment of additional duty under Section 3 of Customs Tariff Act, 1975 Held that:- purpose of additional duty, also known as countervailing duty, was to protect domestic market from unhealthy competition Once there was no excise duty on such goods produced domestically question of levying additional duty in form of giving such protection does not arise at all Therefore, appellant was not liable to pay any additional duty under Section 3 Order of CEGAT accordingly set aside Decided in favour of Appellant.
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