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TMI Blog2019 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... iability on like goods produced or manufactured outside EOU should be considered. In these circumstances, Section 14 of Customs Act, 1962 or proviso to Section 3 of Central Excise Act, 1944 have no relevance whatsoever. Therefore, there is no need to include the element of Basic Customs Duty in the assessable value for the purpose of arriving at the value of similar goods manufactured outside EOU. The impugned order has not dealt with the other issues like unjust-enrichment etc., the impugned order is set-aside and the matter is remanded to the original adjudicating authority to examine the issue in terms of Section 11B - appeal allowed by way of remand. - Appeal No. E/1323/2009 -DB - A/10002/2019 - Dated:- 2-1-2019 - Mr. Ramesh Nair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential duty however, later on filed refund claim in respect of the said amount. The said refund claim was rejected by the lower authorities and consequently the appellant are before the Tribunal. 3. Ld. Counsel argued that no provisions of the law has been cited to substantiate the allegation that the appellant are required to include the Basic Customs Duty leviable on such goods in the assessable value. He argued that the impugned order relies on Section 14 of the Customs Act, 1962 to hold that the value of goods manufactured by EOU and cleared in DTA shall be determined as per the provisions of Section 14 of Customs Act, 1962. He argued that Notification No. 23/2003-CE exempts duty in excess of the amount equal to 50% of the duty levia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculation of additional duty= ₹ 100/- + ₹ 25/- = ₹ 125/- Additional duty- 16% of ₹ 125/-= ₹ 20/- Value for the purpose of special additional duty if leviable ₹ 100/- + ₹ 25/- + ₹ 20/- = ₹ 145/- special additional duty if leviable= 4% of Ps.l45/- Ps.5.8/- - Total duty payable but for this exemption= ₹ 25/-+ ₹ 20/- + ₹ 5.80/- ₹ 50.80/- 50% of aggregates of the duties of customs= 50% of ₹ 50. 80/-= 25.40/- Duty required to be paid in accordance with this notification is ₹ 25.40/- provided it is not less than the duty of excise leviable on like goods produced or manufactured outside the oriented undertaking, etc. 10.2 Relevant part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the EOU. 6. From the above it is seen that the proviso compare the duty leviability of similar goods manufactured in DTA to the duty leviability of goods manufactured in EOU. The proviso provides that duty leviability by the EOU under Notification No. 23/2003-CE will not be less than the duty leviable on the goods manufactured outside the DTA. 7. In view of the above, it is obvious that for the purpose of comparison in terms of said proviso, the duty leviability on like goods produced or manufactured outside EOU should be considered. In these circumstances, Section 14 of Customs Act, 1962 or proviso to Section 3 of Central Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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