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2017 (2) TMI 838 - HC - Central ExciseLevy of CVD - import of polyester knitted fabric - petitioner claim that on the goods imported by the petitioner Additional Customs Duty/Countervailing Duty (CVD) was not leviable as the goods were not liable to levy of excise duty but still the Commission upheld even that part of duty. Held that: - Once it is found that CVD was not leviable on the goods imported by the petitioner, levy thereof by the Commission would certainly be contrary to the provisions of the Act, hence, the order to that extent cannot be legally sustained. Matter on remand for reconsideration.
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