Levy of Additional duty of Re. 1/- to ₹ 1.50/- per litre of HSD imported by M/s. Gujarat Ambuja Exports Ltd. - Customs - F. No. 305/148/2004-FTT

Instruction F. No. 305/148/2004-FTT Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs New Delhi, dated 11-10-2004 Subject : Levy of Additional duty of Re. 1/- to ₹ 1.50/- per litre of HSD imported by M/s. Gujarat Ambuja Exports Ltd. I am directed to invite your attention to section 116 of the Finance Act, 1999 as amended vide section 168 of the Finance Act, 2003 providing for levy of an additional duty of customs at the rate of ₹ 1.50 (earlier Re. 1/-) on import of HSD. This additional duty is in addition to any other duties of customs chargeable under the Customs Act, 1962 or any other law for the time being in force. 2. Instances have come to the notice of the Board that in case of import of HSD by EOUs, the said additional duty is not levied on the ground that import of goods by EOUs is exempted from payment of duty vide exemption notification No. 52/2003-Cus., dated 31-3-2003 (earlier Notification No. 53/97-Cus., dated 3-6-1997 ). It may be noted that the said notifications provide exemption only from duty of customs specified in the First Schedule of the Customs Tariff Act, 1975 and Additional duty of Customs levied under Section 3 of the Customs Tariff Act, 1975 . The duty in question is neither specified in the First Schedule of the Customs Tariff Act, 1975 nor levied under Section 3 of the Customs Tariff Act, 1975 . Hence it is not covered by the exemption notifications governing duty free imports by EOUs. 3. In view of the above, you are requested to kindly review all past cases of such assessment and initiate suitable steps to recover duty, if not paid.