9911796707
TMI Blog2006 (6) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... l Importance) Act, 1957, when the goods are cleared into the domestic tariff area. The respondents were extended the benefit of exemption from payment of Additional Excise Duty (AED) in terms of Notification No. 127/84 by the lower appellate authority. 2. We have heard both sides. The Revenue challenges the order of the lower appellate authority on the following grounds:- Notfn. No. 125/84-CE, dtd. 26-5-84 pertains to excise duty payable under Section (3) of the Act while Notfn. No. 127/84-C.E. dtd. 26-5-84 pertains to additional duty of excise payable under Section (3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. In terms of Sec. 3 of the Act, excisable goods produced or manufactured in an 100% EOU are l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Duty of Customs is equal to the Excise duty for the time being leviable on a like article if produced or manufactured in India" in accordance with Sec. 3 of the Customs Tariff Act, 1975. The NATURE OF IMPOST is to be differentiated from the MEASURE OF THE IMPOST. There is but one component of the aggregate duties of Customs , the other component being the Additional duties of Customs . The Additional Duty of Customs, which is to be computed/calculated in accordance with Sec. 3 of the Customs Tariff Act, 1975, is leviable even when any like article produced or manufactured in India is exempt from excise duty as has been laid down by the Hon ble High Court of Judicature at Bombay in Vijay Prataprai Mehta v. Union of India report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared from such unit to Domestic Tariff Area. Whereas the Notfn. No. 2/95-CE, dtd. 4-1-95 takes care of goods cleared in Domestic Tariff Area only and that it is eloquent enough about leviability of 50% each of the duties of Customs under Sec. 12 of the Customs Act, 1962 read with any other Notfn. For the time being in force issued under Sub-section (1) of Section 25 of the said Customs Act, on like goods produced or manufactured outside India, if imported into India. Thus, the Notfn. No. 127/84, dtd. 26-5-84 is not attracted to clearance of goods for DTA. 3. We have heard both sides. We find that it is possible to dispose of these appeals in the light of the Apex Court judgment in Nahar Industrial Enterprises Ltd. v. Union of India r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like the appellants are concerned, notwithstanding what has been provided in Notification No. 8/97-C.E, dated 1-3-1997 as amended by Notification No. 11/2000-C.E., dated 1-3-2000. As stated above, the only change is that under Notification 8/97-C.E., dated 1-3-97 the 100% EOUs were exempt from paying duty in excess of amount of BED paid by the producer or manufacturer who is not 100% EOU, whilst after amendment by Notification 11/2000-C.E., dated 1-3-2000 the 100% EOU is exempt from paying duty in excess of amount of BED plus the amount of AED plus any other duties of excise under any other law for the time being in force, paid by the producer or manufacturer who is not 100% EOU. Thus, the view expressed in the Circular dated 19-12-2000 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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