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2017 (3) TMI 373 - CESTAT MUMBAIScope for collecting duty - Additional Duties of Excise - whether the said duty being a surcharge leviable on duty, which itself being ‘nil’, would exclude the intermediate goods from levy under the Additional Duties of Excise? - Held that: - From a cumulative reading of section 3 of Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 it would not be possible to alienate chargeability under this Act from assessment under Central Excise Act, 1944 and when the effective rate of duty is ‘nil’ there is no assessment at all. With the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 making specific reference to the chargeability and assessment of duty under Central Excise Act, 1944 the necessity to base the tax on the effective rate of duty, whether it be ‘nil’ or otherwise, is inevitable. Appeal rejected - decided against Revenue.
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