9911796707
TMI Blog2000 (1) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of the order passed by the Commissioner of Customs and Central Excise (Appeals), Ghaziabad who has upheld the order of the Assistant Collector, who assessed Bills of Entry, after adding special additional duty @ 4% (special additional duty of customs came into effect on 1-6-98 with the presentation of Finance Bill 1998. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst imposition of special additional duty of customs through the Finance Bill 1998 as it was a new levy and that since the goods had been imported into India prior to such levy, levy of special additional duty was not applicable in their case and the levy was attracted only to goods imported on or after 1-6-98. In support of their contention, they relied upon the decision of the Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector of Customs reported in 1999 (113) E.L.T. 753 (SC), the Apex Court has held that the taxable event occurs when the customs barrier is crossed and that for goods in a warehouse, the customs barrier will be crossed when they are sought to be taken out of the customs and brought to the mass of the goods in the country. In that case, the goods viz. acrylic polyester fibre were imported between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . when the goods were cleared from the ware-house; the additional duty of excise was leviable under the Ordinance and, therefore, payable by the appellants. Applying the Supreme Court decision to the present case, we find that the facts are in pari-materia and hence the ratio is directly applicable in this case. Since on the date when the goods were cleared by the appellants herein viz. in January ..... X X X X Extracts X X X X X X X X Extracts X X X X
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