9911796707
TMI Blog2003 (9) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16-9-1999. After this amendment, the notification exempted the impugned goods from so much of duty of excise leviable thereon under Section 3 of the Central Excise Act as in excess of amount calculated at the rate 50% of each of the duty of customs, which would be levied under the Customs Act, 1962 or under any other law for the time being in force on like goods imported into India. Section 3 of the Central Excise Act was also amended retrospectively by the Finance Act, 2000. The amended provision is extracted below :- Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured,- (i) in a free trade zone or a special economic zone and brought to any other place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Circular No. 7/2001) The circular of 2001 specifically rescinds the circular of 1994 and directs recovery of duty calculated on the basis of calculation given in the 2001 circular with effect from 16-9-1999. 4. The impugned order passed by the Commissioner is in accordance with the 2001 Circular. The appellants have placed reliance on the decision of the Tribunal in the case of Futura Polymers Ltd. v. CCE, Chennai - 2003 (152) E.L.T. 156 (Tri. - Del.) = 2003 (54) RLT 405 (CEGAT - Del.) which has held inter alia that the 2001 circular which prescribes a revised method of calculation of duty cannot be applied retrospectively for the period prior to 6-2-2001. 5. Shri M.K. Gupta, learned J.C.D.R. appearing for Revenue has submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied, in the instant case, the methods of calculation given in the 1999 and 2001 Circulars being the same and the period of dispute being 1-1-2000 to 28-2-2000, we hold that this is not a case of retrospective application. 7. Moreover, we also note that the wording of the Notification 2/95 requires that each duty of customs has to be worked out separately as if the exemption did not exist and then halved applying the exemption. The 1999 amendment requires all these duties to be paid and hence aggregated. The 2001 amendment requires aggregation first and then halving the same. In our view, both have the same result. The DTA clearances must pay 50% of the duty that like imported goods pay. Example A in the 1994 Circular requiring 46.25% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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