9911796707
TMI Blog2010 (3) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant is a manufacturer of Yarn. They had imported capital goods being Textile Machinery under bill of entry Nos. 11333 dated 28th September, 1995 and 11122 dated 31st October, 1995 and declared the same under Customs Notification No. 110/95-Cus dated 5th June, 1995 and claimed exemption from payment of customs duty in excess of 15% and whole of additional duties of excise. 4. The Assistant Commissioner of Customs, E.P.C.G. (Cr. 6). Mumbai issued a Less Charge Demand Notice dated 27th November, 1996 calling upon the appellant to deposit a sum of Rs.38,723/- who had not paid the cess at the rate of 5°/o which was payable under Textile Committee Act, 1963 It was alleged in the demand notice that the said cess was not exempted i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Textile Committees Act being component of CVD it was ex empted as such it was not payable. In other words, the CVD leviable being nil, no cess was payable. The reliance was placed on the judgment of the Tribunal in the case of Morarjee Breinbaun Ltd. v. Collector of Central Excise, 2003 (154) E.L.T. 500 (Tribunal), wherein the Tribunal had observed that the cess leviable under the provisions of Section 5A of the Textile Committees Act on the fabric manufactured or produced in India was nothing but the part of CVD duty. 10. The aforesaid contention of the appellant was countered by the learned Counsel appearing for the Revenue contending that the cess is being levied under the separate legislation, namely; Textile Committees Act, 1963, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these notifications, we find that the source a is described as sub- rule (1) of Rule 8 of the Central Excise Rules, 1944 read with the relevant provision of the statute levying special duty of excise or additional duty of excise by which the provisions of the Central Excise and Salt Act, 1944 and the Rules made thereunder including those relating to exemption from duty are made applicable. Moreover the exemption granted under all these Notifications specifically refers to special duty of excise or additional duty of excise, as the case may be. It is, therefore, clear that where a notification granting exemption is issued only under sub-rule (It) of Rule S of the Central Excise Rules 1944 w reference to any other statute making the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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