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TMI Blog2009 (12) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 passed by the Commissioner (Appeal) Central Excise, Salem. 2. Brief facts of the case are that M/s. Bombay Burmah Trading Corporation Limited, Dunsandle Tea Factory - Nilgiris had filed a refund claim of Rs. 17,040/- for payment of cess on the goods exported, to the Asstt. Commissioner of Central Excise, Coonoor Division. The Asstt. Commissioner of Central Excise rejected that claim holding that exemption from payment of cess on the goods exported is available only to EOU s and as Dunsandle Factory is not declared as a 100% EOU the exemption is not available to us. Aggrieved over this, the appellant filed a appeal before the Commissioner of Central Excise (Appeals), Salem. In the grounds of appeal, the appellant submitted the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of any notification exempting such cess from the Ministry of Commerce, the refund claim is not admissible. The appellate authority also rejected the copy of the order Sl. No. 20/2006 (DC Pollachi) dated 27-3-2006 pertaining to our sister concern, wherein it has been held that no cess is leviable on the tea exported. 4. Aggrieved by the said order the applicant filed this appeal before the Central Government under Section 35EE. 4.1.A. The Commissioner of Central Excise (Appeals), Salem erred in passing the impugned order dated 31-5-06 dismissing the appeal preferred by the appellants seeking refund of the amount of Rs. 17,040/-. He ought to have seen and studied the Section 37-B order No. 60/1/2006-CX., date 13-1-06 wherein it clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) which was enacted by the Parliament and come into force since 1-4-1954. 3. As per para (3) of Section 25 ibid the provisions of Central Excise Act and Rules made thereunder, including those relating to refund and exemption from duty shall so far as may be apply in relation to the levy and collection of the duty of excise under this Section as they apply in relation to the levy and collection of duty of excise on Tea under the said Act. 4. The cess is duty of excise as per Section 25(1) of Tea Act. 5. Accordingly none of the duties leviable under any Act of Parliament is required to be paid on export of goods under Rule 19 of the Central Excise Rules, 2002, Rule 19 of the Central Excise Rules, 2001 and Rule 13 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he circulars issued from time to time is to make duty incidence nil in case of export and as such on harmonious construction of the Rule 19 of Central Excise Rules, 2002 and earlier rules framed for export of goods and to grant relief from element of domestic taxes on goods, which are exported. 2. It is submitted that levy of cess is nothing but duty of excise and hence the provisions applicable to duty of excise is rightly applicable to the refund of cess also and there is no separate exemption notification need to be issued by the respective Ministry. 3. It is submitted that in the case of C.C.E., Cochin v. Tata Tea Ltd., 2002 (142) E.L.T. 3 (S.C.) it was dealt about the classification of Instant Tea and imposition of cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary for the purpose of granting by any notification or order, any exemption from any duty of excise, or fixing, by any notification or order, any rate of duty, leviable under such central law to expressly refer to the provisions of the said central law in the preamble to such notification or order, or to state by express words in such notification or order that the exemption provided for, or the rate of duty fixed, by such notification or order, is an exemption from, or the rate of duty under, such central law. (b) No notification or order issued or made under the Central Excise Act or the said rules (whether issued or made before, on or after the 24th day of Sep., 1982 and whether or not in force on such date) granting any exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar to Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004) issued under Rule 18 of the Central Excise Rules, 2002 does not specify automobile cess as duty for the purpose of granting rebate, the rebate of automobile cess cannot be granted. This interpretation would be applicable for all types of cesses. Further, it is also clarified that where goods are exported under Bond, without payment of duty, the applicable cess is liable to be paid unless it is exempted by a notification. 12. Govt. further observes that the revisionary authority has already settled the issue in the case of Bharat Beedi Works Ltd. [2005 (180) E.L.T. 280 (G.O.I.)] wherein it has been held that rebate on cess paid under Beedi Workers Welfare Cess Act, 1976 is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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