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TMI Blog2001 (5) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... 6466/85, dated 10-3-1998, whereby the appellant was permitted to file an appeal before the Tribunal seeking relief within 8 weeks from 10-3-1998, with direction to disposal of the appeal on merits. Accordingly appeal was filed in the Registry of the Tribunal (Chennai Bench) on 30th April, 1998. 3. The appellant company manufacturers of Asbestos Cement products and in the process of manufacture they use asbestos fibre and Portland cement. According to the appellant the raw materials namely asbestos fibre and cement are falling under the Central Excise Tariff Item Nos. 22F and 23 respectively are covered by the provision of Rule 56A for the purpose of availing the credit duty paid on the said raw materials of payments of duty on the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Hyderabad Industries Ltd. v. U.O.I. 1999 (108) E.L.T. 321 (S.C.) holding that neither additional duty can be demanded nor additional duty as such can be refunded if it has already been realised. While holding that view it was held that "if the article can not be subjected to excise levy because it is not produced or manufactured, then on the import of like articles no additional duty can be levied". 5. Para-11 and Para-17 of the aforesaid decision is relevant in this context and is reproduced as follows : Para-11 : "The words if produced or manufactured in India does not mean that the like article should be actually produced or manufactured in India. As per the explanation if an imported article is one which has been manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not manufactured or produced in India does not appear to be correct inasmuch as the said conclusion is based on the premise that section 12 of the Customs Act, and not section 3(1) of the Tariff Act, is the charging section. As we have already observed on a correct interpretation of the relevant provisions of the two acts there can be no manner of doubt that additional duty which is levied under section 12 of the Customs Act. Secondly, it has been held by the Three Judge Bench in this case that excise duty is leviable if the article has undergone production or manufacture. The observation in Khandelwal Metal & Engineering Works case which seems to suggest that even if no process of manufacture or production has taken place the imported a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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