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TMI Blog1981 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... Excises and Salt Act, 1944 was levied on the imports of lubricating oils from aborad. The petitioner after import of lubricating oils and payment of additional duty (countervailing duty) claimed refund of the additional excise duty. Those refunds have been refused by the Authorities under the Customs Act in the impugned orders in the writ petition. The impugned order of the Central Government dated January 9, 1969 states that according to Section 2A of the Indian Tariff Act, any commodity figuring in the Excise Tariff, if imported to India, would attract the levy of countervailing duty of customs equally to the excise duty leviable on the said article, if produced in India. The main submission of Shri R.P. Kapur, the learned Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which would be leviable on a like article if produced or manufactured in India or if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs and where such duty is leviable at different rates, the highest duty. (2) The customs duty referred to in sub-section (1) shall be in addition to any duty imposed under this Act or under any other law for the time being in force." From a plain reading of the provisions of Section 2A it is clear that it levies countervailing duty on imported articles which, if produced in India, would be leviable to excise duty. The explanation makes it abundantly clear. Sub-section (1) of Section 2A is the charging se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in India. Additional Excise duty is leviable on the class of article to which the imported article belongs. Countervailing duty has been levied on the import of Lubricating Oils in accordance with item 11-A. Reading of the entry Item 11-B reaffirms my view that even blended Lubricating Oils and greases meaning Lubricating Oils and greases obtained by straight blending or compounding of mineral oils or by blending or compounding of mineral oils with any other ingredients, are also subjected to the excise duty. The lubricating oils imported by the petitioner from abroad are petroleum products. Various types of petroleum products are provided in item Nos. 6 to 11 of the said Schedule. It is the petroleum products not otherwise specified wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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