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TMI Blog2019 (3) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... ld to be amounting to manufacture and, thereby, confirmed the order of the original authority for recovery of duty of Rs. 33,44,240/- under section 11A of Central Excise Act, 1944, with appropriate interest under section 11AB of Central Excise Act, 1944, besides imposing penalty of like amount under section 11AC of Central Excise Act, 1944. 2. Learned Counsel for appellant submits that shampoo, branded as 'HELSINKI' and imported through Air Cargo Complex, Sahar, Mumbai, and eligible for the benefit of notification no. 44(RE 2000)/1997-2002 dated 24th November 2000 issued under the Foreign Trade (Development and Regulation) Act, 1992 following note 4 in chapter 33 of the First Schedule to the Central Excise Tariff Act, 1985, cannot deemed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One of the issues for consideration in that case was when does the activity of import get complete. The Hon'ble Apex Court held that the import of goods into India would commence when they cross the territorial waters of India but is completed when it become part of the mass of the goods within the country; taxable event is reached when the goods reach the Customs barrier and Bill of Entry for home consumption is filed. The Hon'ble Apex Court in the case of Sneh Enterprises v. CC, New Delhi - 2006 (202) E.L.T. 7 (S.C.) once again considered the question and held as follows : "Question as to when import of goods is complete would depend upon contract between the parties and/or statute governing the field. It is not a part of common law t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is the same both before clearance by the Customs as well as after clearance. Thus, in respect of these goods no additional duty liability would accrue as the basis of valuation and rate of duty remain the same for both customs duty and excise duty. Therefore, demand of excise duty on goods contained in packages more than 10 grams or 10 ml is only an exercise in futility as the entire exercise is revenue neutral. Therefore, demand of excise duty on these goods are clearly and unequivocally unsustainable in law and merits to be set aside. excludes application of Central Excise Act, 1944 from such activity, even in private bonded warehouses, from applicability of duties of central excise while goods are yet under customs control. 6. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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