9911796707
TMI Blog1993 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... to 34 and at serial numbers 116 to 131); (2) whether levy of additional duty of customs should be on the basis of C.I.F. value as done by the Department or that the additional duty is to be levied and collected on the value as defined in Section 14 of the Customs Act, 1962? (Appeals listed as serial numbers 1 to 23,35 and 116 to 118); and (3) whether the packing charges are to be excluded from the assessable value in the present cases in terms of exemption Notification No. 184/76 - Cus., dated 2-8-1976? (Appeals listed at serial numbers 13, 24 to 34,36 to 112,116 to 120 and 132 to 153). 2. When these cases were called upon. Dr. V. Gowrishanker, Senior Advocate with Shri Manoj Arora, Advocate appeared on behalf of the appellants M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia, 1988 (37) E.L.T. 327 wherein the Andhra Pradesh High Court held that exemption from customs duty applies to basic customs duty and not to additional duty of customs and further that levy of additional duty of customs in addition to basic customs duty is constitutionally valid and not violative of Article 19 and 300A of the Constitution of India and that landing charges and stevedoring charges are also includible in the assessable value for the purpose of customs duty as well as for additional duty. She also cited the case of Khandelwal Metal and Engineering Works v. Union of India, 1985 (20) E.L.T. 222 wherein the nature and scope of additional duty under Section 3(3) of the Customs Tariff Act was considered and discussed. On the point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the containers was fully exempt in terms of Customs Notification 184/76, dated 2-8-1976. The authorities below rejected the said claim of the appellants inter alia holding that the value for assessment in terms of Section 14 of the Customs Act, 1962 is the price for delivery at the time and place of importation which would mean that it was inclusive of all costs - whatever name it is called - for purposes of delivery of the goods to the importer in question. Landing charges are charges which form part of the total cost of making the goods available for delivery to the importer at the place of importation. Hence the inclusion in the assessable value has the sanction of law as envisaged under Section 14 of the Customs Act, 1962. As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Bombay High Court that Section 3(2) of the Customs Tariff Act is constitutionally valid and for purposes of c.v. Duty the assessable value of the imported goods is the aggregate value of the imported goods plus customs duty chargeable on that article. In the case of Polyset Corporation (supra) the Bombay High Court after considering the ambit and scope of exemption Notification 184/76-Cus. held that what are exempt under this exemption notification from the duty leviable are the goods imported or exported in packages or any portion of the value of the goods so imported. In other words, if packages as such are subject to customs duty they would be exempt from duty. Even then it is not every packages imported that is exempt, it is only when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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