2019 (6) TMI 111

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..... al dismissed - decided against Revenue. - C/40650/2017 - FINAL ORDER NO. 40280/2019 - Dated:- 17-1-2019 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant Ms. T. Usha Devi, DC (AR), For the Respondent Shri Vipin Upadhyay, Adv. ORDER Per Bench: Brief facts of the case are that the respondents had mobile phones under 51 bills of entry, by self-assessment. They classified the goods under CTH85171290 and claimed CVD at 12.5% on MRP basis. They also availed exemption from Basic Customs Duty in terms of Notification No.24/2015. Subsequent to clearance of the goods, respondents filed appeals t .....

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..... ecided by the Tribunal in their favour as reported in 2017-TIOL-173-CESTAT-DEL. He also submits that the Review Petition filed by the department in M/s. SRF Ltd., has been dismissed by the Hon ble Apex Court reported in 2016 (340) E.L.T. A.202. 4. Heard both sides. 5. We find that the ratio of the Apex Court judgment in M/s. Thermax Pvt. Ltd., and M/s. SRF Ltd., (supra) will be applicable on all fours to the facts of the present appeal. The Apex Court in M/s. Aidek Tourism Services Pvt. Ltd., Vs Commissioner of Customs, New Delhi reported in 2015 (318) E.L.T.3 (S.C.) reiterated the principles laid down in M/s. Thermax Pvt. Ltd., (supra) and M/s. Hyderabad Industries Ltd., Vs Union of India report .....

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..... factured or produced, then it must be presumed, for the purpose of Section 3(1), that such an article can likewise be manufactured or produced in India. For the purpose of attracting additional duty under Section 3 on the import of a manufactured or produced article the actual manufacture or production of a like article in India is not necessary. For quantification of additional duty in such a case, it has to be imagined that the article imported had been manufactured or produced in India and then to see what amount of Excise duty was leviable thereon. 6. The decision of the jurisdictional High Court in the case of M/s. HLG Trading reiterated by the learned Authorised Representative is only on the ultra vires of Notificat .....

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