9911796707
TMI Blog2002 (12) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... e Buff Hides falling under sub-heading No. 4101.10 of the First Schedule to the Customs Tariff Act from Nepal during the month of March, 2000. The goods were cleared without payment of duty and that subsequently a show cause notice dated 8-9-2000 was issued for demanding Special Additional Duty from them; that the Commissioner (Appeals) under the impugned order has confirmed the demand of duty along with interest. He further submitted that Notification No. 18/2000-Cus., dated 1-3-2000 provides exemption from Special Additional Duty to all goods which are exempt from (a) the whole of the duty of customs leviable thereon under the First Schedule; and (b) the whole of the duty of customs leviable thereon under sub-section (1) of Section 3 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made applicable to the Customs Act. He relied upon the decision in the case of Associated Cement Cos. Ltd. v. CC [2001 (128) E.L.T. 21 (S.C.) = AIR 2001 (S.C.) 862] wherein it has been held that under the Central Excise Act, the very specification or inclusion of goods in the First Schedule of the Central Excise Tariff Act would make them excisable goods subject to duty whereas the provisions under the Customs Act seem to be somewhat different. The Supreme Court has held therein that the expression chargeable to duty on which duty has not been paid indicates that goods on which duty has been paid or on which no duty is leviable, and, therefore, no duty is payable, will not be regarded as dutiable goods . It is only if payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid falling under Chapter 41 of the Tariff. It is thus apparent from the perusal of the Notification No. 16/2000 that it exempts the impugned goods from payment of Additional Customs Duty leviable under Section 3(1) of the Customs Tariff Act. The said notification has been issued in exercise of the powers under Section 25 of the Customs Act which empowers the Central Government to exempt goods of any specified description from the whole or any part of duty of customs leviable thereon. The Central Government has thus, exempted the impugned goods from Additional Customs Duty wholly as the rate of duty procured is nil. We are, therefore, of the opinion that both the conditions specified in Notification No. 18/2000, Sl. No. 31 have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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