9911796707
TMI Blog1995 (4) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by Notification No. 32/81, dated 1-3-1981, which exempted Zinc Ash arising in the course of smelting operations from the whole of the duty of excise leviable thereon. The Asstt. Collector rejected the claim for refund on the grounds that goods were charged to additional duty in terms of Notification No. 238/78-Customs, dated 22-12-1978 and Notification No. 104/73-C.E., dated 21-4-1973 was not relevant since it was applicable only to indigenous Zinc Ash. The appeal filed against the order passed by the Assistant Collector was also rejected. 2. On behalf of the appellants, Shri R. Swaminathan, Ld. Consultant appeared before us. He submitted that the appellants had filed before the Asstt. Collector a certificate issued by the Shipper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f and the other issued by the Sydney Chamber of Commerce states that it had been issued on the basis of the information supplied by the supplier. 4. We have examined the records of the case and considered the submissions made on behalf of both sides. It is seen that the only question that arises for consideration in this case is whether for the purposes of additional duty in respect of the imported Zinc Ash, the appellants were eligible for the benefit of exemption Notification No. 104/73-C.E., dated 21-4-1973 which exempted Zinc dross and Zinc ashes falling under sub-item (1) of Item 26B of the First Schedule to the Central Excises and Salt Act, 1944 if arising in the course of Zinc smelting operations in Zinc smelters, from the whole of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mes, zinc dross and zinc ashes, arising as a result of zinc smelting operations, have been exempt from payment of excise duty. By virtue of this notification, similar zinc ash produced from zinc smelting operations, when imported into India, would also be exempted from the payment of additional customs duty under Section 3(1) of the Customs Tariff Act, 1975. It is, however, for the petitioners to establish that zinc ash, which is imported by them is zinc ash arising in the course of zinc smelting operations in zinc smelters. If they satisfy this requirement of the exemption notification, the benefit of such exemption should be extended to zinc ash imported into India. But in the absence of any material to this effect, the petitioners would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff Advice of the CBEC which has been incorporated in the Trade Notice issued by the Baroda Collectorate referred to above. Since it is a common point that the zinc ash in question has been imported before 1-3-1981, the countervailing duty should be levied under Item 68 at the appropriate rate. The orders of the lower authorities that the benefit of Notn. No. 104/73, dated 21-4-1973 (sic) is available only to indigenous goods produced locally, is clearly not supportable in view of the Madras High Court judgment in the matter of Saigal Industries v. CBEC reported in 1980 (6) E.L.T. 547. In the light of the above observations, we order the goods be assessed under the Item No. 68, CET for the purpose of countervailing duty. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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