9911796707
TMI Blog1991 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... y exempt under Notification No. 221/82-C.E., dated 11-10-1982, the additional duty levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 read with Notification 79/82-C.E., dated 11-10-1982 was chargeable @ 10% ad valorem and was paid. The appellants had claimed that since Notification 221/82 grants exemption from the whole of the duty of excise leviable under Section 3 of the said Act (meaning the Central Excises Salt Act, 1944), how could the authorities charge further duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957? 2. They made one more plea that the Central Government, in a similar case of import of non-metallic cloth cut to size and shape for use as component part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 221/82. 5. We have carefully considered the appeal. Section XVI of the Customs Tariff which relates, inter alia to machinery and mechanical appliances excludes by Note 1(e), the following :- Transmission, conveyor or elevator belts of textile material or other ar ticles of textile material of a kind commonly used in machinery or plant (heading 59.16/17). (emphasis supplied) 6. Belting cloth is specifically covered by Heading 59.16/17 by virtue of Chapter Note 4(a)(ii) of Chapter 59 of the Customs Tariff. Thus, because of this Note which, by specific mention, includes it in Heading 59.16/17 and because of Note 1(c) to Section XVI which excludes it from the purview of Chapter 84, belting cloth could not have been classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excises Salt Act, 1944 (1 of 1944) or any other law for the time being in force." (emphasis supplied) (3) The provisions of the Central Excises Salt Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions from duty shall, so far as may be, apply in relation to levy and collection of the Additional duties as they apply in relation to the levy and collection of the duties on the goods specified in sub-section (1)." 8. Thus, it will be seen that in sub-section (2) it has been specifically provided that the additional duty is in addition to the excise duty. This be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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