Countervailing duty in customs

Countervailing duty is paid on imported goods..........(it is laid to counterbalance........the payment of excise duty laid on the manufactures of that area to where imports are made...)

Probably it could mean that cvd will not be levied on the imported goods.........which are used in the manufacture of an exporting good...........

like if it is levied again........it would lead to double taxation.......

and concluding that it would be levied on the domestic goods which are used in the manufacture........which would be set off by the subsidy.........

(pl correct me if im wrong.....)