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2014 (11) TMI 530 - CESTAT NEW DELHIImposition of Additional Custom Duty - benefit of Notification No.30/2004 and No.1/2011 - Whether homeopathic medicine imported by the Respondent is liable to Additional Customs Duty (ACD) @ 5% or 1% and 2% as the case may be of the value of import in terms of Notification No.1/2011/-CE dated 01.03.2011 during the material period - Held that:- There was no import of the input, which are duty free under central excise law in India nor the homeopathy goods is duty free under Central Excise Tariff Act, 1985. Law is well settled that if excise duty is not leviable on the manufacture of goods, the question of import of like goods to suffer any additional customs duty does not arise as has been held in the case of CCE, Amritsar Vs. M/s. Malwa Industries Ltd. [2009 (2) TMI 41 - SUPREME COURT]. Therefore, the respondents are liable to ACD equal to central excise duty as if the goods imported were manufactured in India with all remissions, concessions and impositions. The facts and circumstances of M/s. Dhana Exim Vs. CC, Chennai [2005 (8) TMI 232 - CESTAT, CHENNAI] and CCE, Madras Vs. Sudharsan Pine Products Ltd. [1999 (1) TMI 132 - CEGAT, MADRAS] relied by respondent are altogether different from the present context of the case. An exemption Notification is read strictly. The claimant of such benefit has to prove that conditions of the Notification have been satisfied discharging burden of proof following the ratio laid down in the case of Motiram Polaram Vs. Union of India [1999 (8) TMI 68 - SUPREME COURT OF INDIA] and the ratio laid down in the case of Eagle Flask Industries Ltd. Vs. CCE, Pune [2004 (9) TMI 102 - SUPREME COURT OF INDIA]. The respondents failed to discharge the burden of proof to the effect that the goods imported did not avail remission of CENVAT in the exporting country under WTO agreement - Decided in favour of Revenue.
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