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TMI Blog2016 (1) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... chase of used tyres and to VAT on sale of crumb rubber. The claim of the appellant to the effect that the discharge of the latter VAT obligation immunizes it from the former obligation is not tenable - In its role as countervailing duty, Special Additional Duty paid on used rubber tyre is not offset by a sale of used rubber tyre. It is consumed by the importer whether it results in manufacture is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no: 128(CRC-II-A(III)/2015/JNCH/Appeal-II dated 7th April 2015 passed by the Commissioner of Customs (Appeals-II), Mumbai II, JNCH, Nhava Sheva which allows Revenues appeal against sanction of refund of ₹ 4,18,586/- being the Special Additional Duty levied on import of 10 consignment of used tyres between October 2013 and December 2013. 2. The first appellate authority set aside the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for making crumb rubber and that, owing to its limited availability in India, used radial tyres are regularly imported for the conversion to a material that is critical for manufacture of low end rubber products, rubber sheets and rubber tiles as well as in road construction. It was pointed out that the tyres are passed through an automatic primary shedder and then put through a rasper machine whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entity who is subject to VAT on purchase of used tyres and to VAT on sale of crumb rubber. The claim of the appellant to the effect that the discharge of the latter VAT obligation immunizes it from the former obligation is not tenable. 8. In its role as countervailing duty, Special Additional Duty paid on used rubber tyre is not offset by a sale of used rubber tyre. It is consumed by the import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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