9911796707
TMI Blog2011 (8) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation, therefore when the goods are subsequently cleared from 100% EOU to DTA after obtaining the requisite approval, these duty liabilities have to be discharged on the depreciated value of the goods. Appeal dismissed. , notification No.53/97-Cus dated 03/06/97 grants exemption not only in respect of basic duty of customs leviable under Section 12 of the Customs Act, 1962 but also in respect of the additional duty of Customs - C/614/03 - A/382/2011-WZB/C-I(CSTB) - Dated:- 16-8-2011 - Mr. S.S. Kang, Mr. P.R. Chandrasekharan, JJ. Appearance: Ms.Padmavati Patil, Advocate for appellant Shri.V.K. Singh, SDR, for respondent Per: P. R. Chandrasekharan 1.This appeal is directed against the order-in-appeal No. P-II/B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are before us. 3. The Ld. Counsel for the appellant submits that the expression duty of Customs referred to in a Customs Notification No.53/97-Cus of the Customs Act covers only 'Basic Customs Duty' and does not include additional duty and other duties of Customs, as has been held by the hon'ble apex Court in the case of CEAT Tyres of India Ltd., Vs. UOI, reported in 2006 (200) ELT 353 (SC). The Counsel further relied on the judgement of the hon'ble Bombay High Court in the case of Modern Syntex (India) Ltd., Vs. UOI, reported in 1993 (63) ELT 17 (Bom) which was upheld by the hon'ble apex Court in the same case reported in 2001 (128) ELT A-76 (SC). On this basis, the Ld. Counsel submits that the impugned order is wrong and they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion specified therein. 5. We have carefully considered the rival submissions. 6. We find that in the case of CEAT Tyres India Ltd., and Modern Syntex (India) Ltd., relied upon by the appellants, the facts of those case are different. In those cases, exemption was provided under Section 25 of the Customs Act, 1962 in respect of only BCD and not in respect of any other duties of Customs. Hence, the facts are distinguishable and, therefore, the ratio of these judgments are not relevant. In the present case, notification No.53/97-Cus dated 03/06/97 grants exemption not only in respect of basic duty of customs leviable under Section 12 of the Customs Act, 1962 but also in respect of the additional duty of Customs leviable under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
