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TMI Blog2024 (12) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping Pvt. Limited vs. Commissioner of Customs, Jamnagar (Prev.) [ 2018 (9) TMI 458 - CESTAT AHMEDABAD] where it was held that ' the benefit of exemption from additional duty of Customs levied under sub-section (1) of Section 116 of Finance Act, 1999 has to be extended to the goods which are entitled to exemption under Notification No. 94/96-Cus.' The matter has already been decided in favour of the appellant and therefore, the impugned order-in-appeal is without any merit - Appeal allowed. - HON BLE MR. C L MAHAR , MEMBER ( TECHNICAL ) Shri Mahesh Raichandani and Shri Rithik Jain, Advocates for the Appellant Shri A R Kanani, Superintendent (AR) for the Revenue ORDER C L MAHAR : The brief facts of the matter are that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1 per liter was imposed by the Finance Act, the appellant is not entitled to the benefit of Notification No. 43/2002-Cus dated 19.04.2002. 3. Shri Mahesh Raichandani, learned Advocate appearing for the appellant submitted that the matter is no longer res-integra as this Tribunal in the case of Atlantic Shipping Pvt. Limited vs. Commissioner of Customs, Jamnagar (Prev.) 2019 (370) ELT 577 (Tri. Ahmd.) has already decided the matter in favour of the appellant. 4. I have also heard Shri A R Kanani, learned Superintendent (AR) appearing for the department who has reiterated the findings as given in the impugned order-in-appeal. 5. After considering the submissions made by both the sides, I am of the view that the matter is no longer res-integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Toyota Kirloskar Motor P. Ltd. (supra). In the said case while interpreting provision similar to sub-section (3) of Section 116 of Finance Act, 1999, in respect of levy of National Calamity Contingent Duty levied under Section 129 of the Finance Act, 2001, the Tribunal observed as follows : 4. Heard both sides. The National Calamity Contingent Duty was introduced in the Budget of 2001 by virtue of Section 129 of the Finance Act, 2001. Section 129 is reproduced hereinbelow : (1) In the case of goods specified in the Seventh Schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the Union, by surcharge, a duty of excise, to be called the National Calamity Contingent Duty (hereinafter ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following :- ... . ... . The National Calamity Contingent Duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section 3 of the Finance Act, 2004 (13 of 2004). From the Section 129 of the Finance Act, 2001 and also from the above Circular issued by the C.B.E. C., it is very clear that Exemption Notification 108/95 is applicable also to NCCD. The Learned Advocate further brought to our notice the decision of this Tribunal in the case of Gokak Mills v. CCE, Bangalore - 2001 (129) E.L.T. 523 (Tri. - Bang), wherein it was held while interpreting Notification No. 214/86-Central Excise that the said notification issued under Rule 8(1) of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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