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TMI Blog1988 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... arged in view of a similar rate of duty payable on these goods under the Central Excise Rules, 1944 read with an exemption Notification of 28-2-1982. 2. Under the Exemption Notification bearing No. 55/82 and dated 28-2-1982 it is provided as follows : "Partial exemption to artificial or synthetic resins and plastic materials and cellulose esters and ethers. In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 62/76-C.E., dated 16-3-1976 the Central Government hereby exempts goods of the description specified in Column (2) of the Table below and falling under sub- item (1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... others reported in 1982 E.L.T. 64 (Bom.) a Division Bench of this High Court was required to consider, inter alia, the question whether additional duty levied under Section 3 of the Customs Tariff Act was different from the countervailing duty. It held that no distinction could be drawn between the two. It also held that liability to pay countervailing duty would depend upon the corresponding liability to pay excise duty in respect of local goods. Hence an exemption notification under the Central Excise Act has a direct bearing on the liability to pay countervailing duty under the Customs Tariff Act. 6. In the case of Modi Rubber Ltd. v. Union of India and Others, reported in 1983 E.L.T. 24 (Del.), the Delhi High Court was required to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 47 (Kerala), dated 10th October, 1983 and delivered by a Division Bench of the Kerala High Court, consisting of the Acting Chief Justice Mr. K. Bhaskaran and Mr. Justice V. Bhaskaran Nambiar. The Kerala High Court was required to consider a Customs Notification under which the goods in question were exempt "from so much of the duty of Customs leviable thereon under the said first Schedule as is in excess of 10% ad valorem. It was urged before the Kerala High Court that the duty of Customs included countervailing duty, additional duty etc. which are to be considered as Customs duties. The Kerala High Court emphasised the following words in the exemption notification before it: "the duty of Customs leviable thereon under the First Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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