1986 (7) TMI 299

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent]. - The appellants claimed refund of Additional (Countervailing) duty on two grounds (i) as the imported goods namely, Dutrex RT is not produced or manufactured in India, it would not be liable to additional duty and (ii) that even if liable, it would fall under item 10 of the first Schedule to Central Excises and Salt Act, 1944 and not Tariff item 11A as assessed by the Revenue. 2. At .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that Revenue had challenged this decision of the Tribunal before the Supreme Court through an appeal. 4. Following the decisions aforesaid, we hold that the goods Dutrex RT would for the purpose of additional duty be rightly assessed under item 10 of Central Excise Tariff as claimed by the appellants and not Tariff Item 11A as assessed by the Revenue. The appeal is allowed in the foregoing terms .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X