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TMI Blog1977 (3) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... y known as countervailing duty) equally to the excise duty leviable on aluminium rods under Item 27 of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Excise Act). According to the company, no counter vailing duty was payable by it and therefore it made a claim for the refund thereof, which was rejected by the Assistant Collector of Customs, Madras. The company went up in appeal to the Appellate Collector of Customs who allowed the refund on the ground that the imported items contained less than 97 per cent of aluminium and that they were only an 'alloy' and could not, therefore, be classified as aluminium rods such as were chargeable to excise duty under Item 27 above mentioned. That order, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The United Kingdom A British colony 66(1) Aluminium in any crude form, including ingots, bars, blocks, slabs, billets, shots and pellets. Protective 20% ad valorem ... ... December 31st, 1968 70(1) All non-ferrous alloys and manufactures of metals and alloys not otherwise specified. Revenue 60% ad valorem ... ... ... Provided that any such alloys or manufactures containing more than 97 per cent of aluminium shall be deemed to be aluminium in a crude form or aluminium manufactures, as the case may be, and dutiable as such. ****** 3. It is common ground between the parties that the aluminium rods imported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Excise Act, it will be liable to countervailing duty which shall be equal to the excise duty payable for it. Section 2A of the Tariff Act does not in any manner indicate that the classification of an article for the purpose of levying duty of customs under Section 2 shall prevail for that of levying duty under Section 2A thereof also. The schedules to the Tariff Act and those appended to the Excise Act do not have the same basis of classification and so long as Sections 2 and 26 of the Tariff Act do not in terms lay down that a classification once made shall hold good for the purposes of both the sections, it must be held that the provisions of each of those two sections have to be read without reference to the other, especially wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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