1987 (10) TMI 56 - HC - Central Excise

Summary

The High Court of Bombay ruled in favor of the petitioners, a partnership firm importing acrylic plastic scrap, stating that the countervailing duty should be based on Item 68 instead of Item 15(A) due to an amendment. The respondents were directed to reassess the duty accordingly, with the petitioners agreeing to pay the due amount. No costs were awarded. (1987 (10) TMI 56 - HIGH COURT OF JUDICATURE AT BOMBAY)