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2012 (6) TMI 246 - AT - Central ExciseWhether imported custom duty paid goods falling in any of the Schedules to the Central Excise Tariff Act, 1985 would come within the ambit of the expression "excisable good" used in the text of sub-section (1) of Section 11D of the Central Excise Act – Held that:- From the Entry 84 of the Union List in the Seventh Schedule and from Sec. 3 of the Central Excise Act, only those goods are subject to central duties of excise which are manufactured or produced in India. imported customs duty paid goods will not come within the ambit of "excisable goods" used in the text of sub-section (1) of Section 11D of the Central Excise Act as those goods are not manufactured or produced in India. imported customs duty paid goods falling under the Schedule of Central Excise Tariff Act, 1985, are excisable goods but duty is payable under sub-section (1) of Section 11D of the Central Excise Act, by the manufacturer or producer or importer. as the appellants are not a manufacturer or producer therefore, as per the provisions of sub-section (1) of Section 11D of Central Excise Act, duty is not payable.
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