Excise exemption available to Indian manufactures has to be extended to CVD payable by importers, ru

Excise & Customs : Rate of CVD would be only that which an Indian manufacturer would pay under Excise Act; hence, where cars manufactured in India are eligible for excise exemption in India in hands of 'manufacturer', said exemption would extend to CVD on imported cars payable by 'importer' and cannot be denied to 'importer' merely because 'excise exemption notification' uses word 'manufacturer'