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2014 (8) TMI 782 - GUJARAT HIGH COURTLevy of Tax on patasa, harda and sakaria - Validity and legality of earlier order passed - tribunal observing that patasa, harda and sakaria are different forms of sugar, and therefore, they are required to be assessed, as if, they are sugar or fall in the category and entry of sugar and consequently the Tribunal has set aside the orders passed by the Assessing Officer, holding that these sales are not at part with the sale of sugar, and therefore, such sales are exempted - Held that:- The fact that by virtue of decision in case of Sakarwala Brothers (1966 (9) TMI 102 - SUPREME COURT OF INDIA), such items are considered as sugar for the purpose of sugar covered under subheading Nos. 1701.10, 1701.20, 1701.31 and 1701.39 of the schedule to the Central Excise Tariff Act,1985, there is no dispute possible in fact, not seriously raised. Such subheadings defined the term ‘sugar' in the same manner as it was done under item no.1 of the First Schedule to the Central Excises and Salt Act, 1944. It is not even the case of the petitioner that levy and collection of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, is exempted. The respondent had pointed out before the tribunal that his vendors pay full additional duty at the point of clearance of goods. State Government however, raised a curious contention namely, that such duty must be paid by the respondent. We do not see any such warrant in condition contained in entry 86. Condition in plain terms is that levy and collection of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, should not be exempted on account of any exemption or drawback. When admittedly, the additional levy of duty is not exempted nor is the case of the petitioner that any drawback is granted, entry 86 would certainly apply. Such condition no where provides that such additional duty must be borne by the dealer. Additional duty of excise would be payable on manufacture of goods and would therefore, be paid by the manufacturer, in the present case the suppliers from whom the respondent dealer would be purchasing such goods. - Decided against Revenue.
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