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TMI Blog2010 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... /2010 - Dated:- 9-6-2010 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) REPRESENTED BY : Shri M.B. Bal, JDR, for the Appellant. Shri Parth Banerjee, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this Appeal against the impugned Order whereby the Commissioner (Appeals) held that the Additional Customs Duty under Section 3 of the Customs Tariff Act, 1975 is not leviable on the input of the Used Beverage Cans of Aluminium. The Commissioner (Appeals) held as under :- "(b) Section 3 of the Customs Tariff Act, 1975 which provides for levy of additional duty equal to excise duty on importation of any article reads - 'article which is importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods which were declared as "Aluminium Used Beverage Cans as per ISRI Specification Taldon." The contention is that the Respondents made the import of the goods which are subject to certain processes such as collection/cleaning/baling/flattening; hence the imported goods are excisable goods and liable to Additional Customs Duty. The Revenue submitted that under the Central Excise Tariff Act, aluminium waste and scrap is covered under Chapter Heading 76. It is also submitted that Baled Aluminium Used Beverage Cans scrap is also covered under this Tariff Heading. 4. The Respondents relied on the decision of the Hon'ble Supreme Court in the case of Hyderabad Industries Ltd. v. Union of India reported in 1999 (108) E.L.T. 321 (S.C.). 5. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are imported, imagine that the importer had manufactured the goods in India and determine the amount of excise duty that he would have been called upon to pay in that event." To our mind the genesis of Section 3(1) of Customs Tariff Act has been brought out in the aforesaid observations of this Court, namely, for the purpose of saying what amount, if any, of additional duty is leviable under Section 3(1) of the Customs Tariff Act, it has to be imagined that the articles imported had been manufactured or produced in India and then to see what amount of excise duty was leviable thereon." 7. We find that in the present case, the Aluminium Used Beverage Cans are not excisable, as these are not manufactured goods. The same are disca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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