9911796707
TMI Blog1992 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved with the impugned Order-in-Appeal, so far as it relates to CV Duty (Additional Duty), the Revenue has filed the present appeal. 2. Shortly put, the facts of the case are that, the respondents M/s. India Metal Industries, Madras, imported one lot of re-rollable scrap. The goods were assessed to duty under Item 73.15(1) CTA and C.V. Duty at Rs. 165/- per M.T. The respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar items (used for unserviceable item) cannot be held as falling under 26AA CET besides they cannot be held as arising out of manufacture to attract CED. The Revenue has filed the present appeal challenging the findings of the Collector (Appeals) in so far as it relates to levy of additional duty. The respondents have also filed their Cross-objections, submitting that the impugned Order-in-Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited the judgment rendered by the Apex Court in the case of Khandelwal Metal Engg. Works v. Union of India - 1985 (20) E.L.T. 222, wherein it was held that the Additional Duty of Customs as referred to in Sections 2 and 3 of the Customs Tariff Act, 1975 is not the countervailing duty and application of process of manufacture to the imported article irrelevant for levy of Additional Duty of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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