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TMI Blog2003 (3) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufacture of acrylic sheets falling under the Chapter Heading 39.20 subject to the fulfilment of the conditions set out therein, no additional duty under Section 3(1) of the Customs Tariff Act is leviable on the goods imported by the Petitioners. On the other hand, the contention of the Revenue is that the Notification No. 53/88-C.E., dated 1-3-1988 being a conditional notification and since the conditions attached to the said Notification are not satisfied, the Petitioners are not entitled to seek exemption from payment of additional duty. 3.In these two petitions, the Petitioners have, on importation of acrylic sheets, filed Bills of Entry seeking clearance of the goods without payment of the additional duty in the light of the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acrylic sheet manufactured from plastic scrap being totally exempted, no additional duty could be levied on acrylic sheets imported by the Petitioners. 6.Mr. Kantawala relied upon the decision of this Court in the case of Century Enka Limited Ors. v. Union of India and Two Ors. reported in 1982 (10) E.L.T. 64 (Bom.), the decision of the Apex Court in the case of Thermax Pvt. Ltd. v. Collector of Customs reported in 1992 (61) E.L.T. 352 (S.C.) and also the decision of the Apex Court in the case of Hyderabad Industries Ltd. v. Union of India reported in 1999 (108) E.L.T. 321 (S.C.) and submitted that if the conditions set out in the Exemption Notification are incapable of being satisfied, then the benefit of the Exemption Notification ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of this Court in the case of Ashok Traders (supra) and the various decisions relied upon by the Petitioners are distinguishable on facts. In the present case, the Exemption Notification clearly provides that no excise duty will be payable on Acrylic sheets if manufactured out of plastic scrap on which appropriate excise duty or additional duty has been paid. In the present case the Acrylic sheets are imported and hence the question of paying Excise duty under Central Excise Act or additional duty under Customs Tariff Act on the inputs i.e. plastic scrap does not arise at all. Therefore, the payment of excise duty or additional duty on inputs is a condition precedent for availing the benefit of Notification No. 53 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d only be the amount of concessional duty and, if the additional duty paid is more than he will be entitled to ask for a refund. In the present case, the Exemption on acrylic sheets is granted only if the excise duty or additional duty is paid on the inputs namely plastic scraps. Admittedly, no such duty has been paid in this case. As held by this Court in the case of Ashok Traders (supra), if the excise duty under the Central Excises and Salt Act, 1944 or additional duty under Customs Tariff Act, 1975 is not paid on the inputs used in the manufacture of acrylic sheets imported, then the benefit of Exemption Notification is not available. Since the payment of excise duty or additional duty is condition precedent for availing the be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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