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2017 (5) TMI 741 - AT - CustomsLevy of Additional duty of Customs - Limestone Cess - mining of lime stone - whether ADC is not leviable in the form of Limestone Cess by virtue of Section 3 of Limestone and Dolomite Mines Labour Welfare Fund Act, 1972, as the mere mining of lime stone did not constitute manufacture or production? - Held that: - reliance placed in the case of Lucky Minmat Pvt. Limited. vs. Commissioner of Income Tax, Jaipur [2000 (8) TMI 6 - SUPREME Court] where it was held that mere mining of limestone and marble blocks and cutting the same before it was sold will not constitute manufacture or production - no Additional Duty of Customs in the form of Lime Stone Cess u/s 3 of the Customs Tariff Act, 1975 read with Section 3 of Lime Stone and Dolomite Mines Labour Welfare Fund Act, 1972, for the subject import goods is leviable - appeal dismissed - decided against Revenue.
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