9911796707
TMI Blog2003 (3) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Advocate, submitted that the Appellants manufacture, inter alia, Nylon Filament Yarn for the manufacture of which they imported Caprolactum from abroad; that for the purpose of levying additional customs duty under Section 3 of the Customs Tariff Act they claimed the benefit of Notification No. 305/79-C.E., dated 4-12-79 which provided partial exemption from payment of duty, if manufactured from duty paid Benzene; that the Asst. Commissioner under Order-in-Original No. 29/2001, dated 1-8-2001, confirmed the demand of duty holding that the benefit of Notification No. 305/79 was not available to the Caprolactum; that the Commissioner (Appeals) also under the impugned Order has rejected their appeal. The learned Advocate, further, subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f produced or manufactured in India and not at the rate on which the duty is paid by a particular manufacturer; that the Appellants is contending that the rate of duty at which GSFC pays duty in respect of Caprolactum should be made available to the Caprolactum imported by them; that in terms of Notification No. 305/79-CE the Central Government has exempted Caprolactum manufactured from Benzene (derived from raw naphtha) on which appropriate amount of duty of excise has already been paid from so much of the duty of excise leviable thereon as is in excess of 23% ad valorem; that the benefit of the said notification was available subject to the condition that Caprolactum has been manufactured out of Benzene which has suffered excise duty; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is leviable on the imported article equal to the excise duty for the time being leviable on the like article, if produced or manufactured in India. The rate of duty leviable on excise goods is set forth in the Schedule to the Central Excise Tariff Act. Further, the Central Government has been empowered under Section 5A of the Central Excise Act to grant whole or partial exemption from payment of duty. Such exemption may be without conditions or with conditions specified in the notification. It is settled law that the benefit of exemption notification will be available only if the conditions stipulated in the Notification are fully satisfied. The benefit of Notification No. 305/79-CE was available subject to the conditions that Caprolactum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption must bring his case within the four corners of the exemption notification". Further, we find no force in the submissions of the Appellants that only manufacturer of Caprolactum in India i.e. GSFC were paying the duty at the concessional rate under notification No. 305/79 and the same rate should be made applicable to them. A manufacturer in India can avail benefit of notification after satisfying the conditions stipulated in the notification. It does not mean that the same concessional rate of duty should be made applicable to the goods imported into India. It is clear from the language of Section 3 of the Customs Tariff Act that the Additional Customs duty is equal to the excise duty for the time being leviable on a like arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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