CASE LAW (CAL)

1. CVD under CTA S.3 is to be levied on goods in the state at the time of their import and not at a stage after undergoing a process subsequent to import—POY liable to that rate of CVD as was provided for in clause (iv) of Exemption Notfn. dt. 28.2.1982 is-sued under CE Rule 8(1). 1996 (63) ECR 517.