2008 (2) TMI 705 - AT - Customs

Summary

The Appellate Tribunal CESTAT in New Delhi dismissed the Revenue's appeal against the order of the Commissioner (Appeals) regarding the levy of countervailing duty on Zinc Skimming. The Tribunal upheld the Commissioner's decision based on the principle that if excise duty cannot be levied on goods, no countervailing duty can be imposed. The appeal was dismissed on 20-2-2008.