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2014 (1) TMI 368 - AT - CustomsExemption from basic customs duty - Customs Notification No.51/2000-Cus - Duty Exemption Entitlement Certificate - Surcharge of 10% of the Basic Customs Duty - Held that:- levy may include both imposition of a tax as well as assessment. Section 28 of the Customs Act envisages issue of demand by proper officer for duty not levied or short levied. Surely a customs Officer cannot make demand duty over and above what is levied by the Parliament - for the purpose of levying such additional duty of customs under section 3 (1) of Customs Tariff Act, it is not the excise duty as per the Central Excise Tariff which is being taken into account. Where there are exemptions from excise duty granted unconditionally, the rates resulting after giving effect to such exemption is considered as excise duty for the time being leviable on like articles. In fact, there are many cases, where even in the case of conditional exemptions, the court have held that rates as applicable after giving effect to such notifications has to be considered as duty leviable on like goods in India. Government has already issued notification 51/2000-Cus dated 27-04-2000 exempting anti-dumping duty for imports against Advance Licenses - when it was decided that the importer was not eligible for exemption under notification 64/88-Cus the appellants were given opportunity to claim alternative notification 65/88-Cus wherever such plea was taken - it is proper to remand the matter to the adjudicating authority to examine the eligibility to notification 51/2000-Cus dated 27-04-2000. The impugned orders of lower authorities are set aside and the matter is remanded to the adjudicating authority to decide on the benefit of notification 51/2000-Cus dated 27-04-2000 - Decided in favour of Revenue.
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