Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 70 - AT - Central Excise100% EOU - Goods cleared to DTA from EOU - exemption under N/N. 6/2006-CE dated 01.03.2006 - duty calculation as per Section 3 proviso of Central Excise Act, 1944 - Held that: - The duty payable for such clearance is in terms of the proviso to section 3 of the Central Excise Act, 1944. The said section stipulates that the duty shall be equal to aggregate of duties of customs which would be leviable under Customs Act, 1962 or any other law for the time being enforced, on the like goods produced or manufactured outside India, if imported into India. Admittedly the aggregate of duties of customs will include additional duty of customs which is computed based on the rate applicable to goods produced or manufactured in India - In the present case, the N/N. 6/2006-CE is applicable to goods manufactured in India. The objection of the Revenue is that the said Notification issued under section 5A of the Act did not specifically indicate that the same is available to goods produced or manufactured in 100% EOU. In the absence of such stipulation the rate of duty applicable should be determined without extending the benefit of N/N. 6/2006-CE. While calculating the duty to be paid in terms of proviso to section 3, the appellant-assessee can avail the exemption N/N. 6/2006-CE. - appeal allowed - decided in favor of appellant.
|