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TMI Blog2023 (8) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... UBC) scrap - manufactured goods or not - HELD THAT:- Considering the facts that the respondents in their own case for the earlier import in COMMR. OF CUS. (PORT), KOLKATA VERSUS L. MADANLAL (ALUMINIUM) LTD. [ 2010 (6) TMI 426 - CESTAT, KOLKATA ], this Tribunal has held that Aluminium Used Beverage Cans are not excisable, as these are not manufactured goods, the goods in question are not excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Khaitan, Chartered Accountant for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondents have imported Aluminium Used Beverage Can (UBC) scrap as per ISRI specification TALDON for use as raw material in their factory. At the time of assessment, the respondents contended that on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import as reported in 2010 (258) ELT 107 (Tri.-Cal), this Tribunal has observed as under : 6. We find that the Hon ble Supreme Court in the case of Hyderabad Industries (supra) relied upon by the Commissioner, which held that if the article cannot be subjected to excise levy because it is not produced or manufactured, then on the import of like articles, no additional duty can be levied. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act specifically mandates that the CVD will be equal to the excise duty for the time being leviable on a like article if produced or manufactured in India. In other words, we have to forget that the goods are imported, imagine that the importer had manufactured the goods in India and determine the amount of excise duty that he would have been called upon to pay in that event. To our mind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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