2003 (6) TMI 136

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..... % EOUs. Being so, their clearances to Domestic Tariff Area (DTA) are liable to duty in terms of proviso to Section 3 (1) of the Central Excise Act. The effect of this is that duty payable on the goods cleared by these units would be the aggregate customs duty leviable on similar goods when imported into India. 2. In the present cases, dispute has arisen as to what is the rate at which additional .....

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..... 1998 of the Central Board of Excise and Customs. 3. We observe that the issue raised before the Hon'ble Gujarat High Court also was the effect of the same proviso to Section 5A on the clearance of goods to DTA by an EOU. After considering the various provisions of the statute, the High Court held that additional duty of customs shall be reckoned on the effective rate and not tariff rate. During .....

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..... Normally duty leviable would be read with notification for the time being in force. Even in absence of such words in the notification, the duty leviable would be effective rate of duty only. Even in Section 3 of the Customs Tariff Act, the words used are 'leviable for the time being in force." 4. It is clear from the above that the issue raised in the present appeals remains settled in favour o .....

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