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TMI Blog2004 (8) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ypt and Turkey observing all legal formalities. The petitioners enjoy exemption from payment of basic customs duty in respect of the import of polished marble slabs from Srilanka on the strength of notification issued under Section 25 of the Customs Act, 1962. The said notification has been issued in view of bilateral free trade agreement entered into by and between Republic of India and Socialist Republic of Srilanka. There is no dispute about the aforesaid fact. The petitioner had hitherto been paying additional duty under the said Act at the rate of 16 per cent of the invoice value. The levy of the additional duty under the said Act is co-related to the excise duty leviable on similar product if produced in this country. The Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs Duty in relation to the import of polished marble slabs either wholly originated from Srilanka or partially. In case of partial origination f.o.b value should not exceed 65 per cent. It is clear from the aforesaid judgment of the Supreme Court, polishing and cutting and sizing of marble slabs do not involve manufacturing process nor the same emerge a new product so as to bring within the purview of Excise Duty under the Central Excise Act. 3.He contends further that the Supreme Court judgment has made it clear that no Excise Duty is leviable on the indigenous similar product. He has drawn my attention to the language of Section 3 of the said Act and contends that tax event under the said Act is closely related to the Tax event o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d considered the materials placed before me, it appears to me that point involved in this case is whether the additional duty equivalent to excise duty of like materials can be levied under Section 3 of the Customs Tariff Act, 1975 (hereinafter referred to as the said Act) in view of the Supreme Court judgment in case of Aman Marble Industries Private Ltd. v. Collector of Central Excise whereby and whereunder cutting of marble blocks into slabs was held not to be 'manufactured' for the purpose of the Central Excise Act. 8.Mr. Panja wants to link up the ratio of the decision with the levy of additional duty because of the words used in the Section 'is equal to excise duty'. Thus Section 3 of the said Act needs to be reproduced. "Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Republic of India read with the notification No. 19/2000-Cus. (N.T.), dated 1st March 2000 issued under Section 25 of the Customs Act, 1962. This exemption only applies to basic custom duty for no exemption can be granted under Section 25 of the Customs Act, 1962 in relation to levy of the additional duty of the said Act. There cannot be any automatic exemption because of the trade agreement between the foreign sovereign countries and India, unless such agreement per takes the character of law or such agreement is recognized and accepted under the provision of law by issuing appropriate notice for exemption. 10.I do not find any provision in the said Act for granting exemption from levy of additional duty. I am of the view that by virtue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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