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2018 (6) TMI 742 - AT - Customs100% EOU - Goods consumed within EOU - levy of additional duty on the clearance of High Speed Diesel - N/N. 52/2003 dt. 31.03.2003 - Held that:- The duty demand is not sustainable as the goods were not cleared outside EOU. The Goods are consumed within the EOU and hence there is no reason to demand duty. Reliance placed in the case of STI INDIA LTD. VERSUS COMMISSIONER OF C. EX., INDORE [2007 (10) TMI 482 - CESTAT, NEW DELHI], where it was held that N/N. 59/99, dated 11-5-1999 exempts high speed diesel oil, falling under Heading No. 27.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1976), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of Section 3 of the said Customs Tariff Act, as is equivalent to the additional duty of excise leviable on high speed diesel oil under Section 133 read with Second Schedule of the Finance Act, 1999 (27 of 1999). Also, Section 116 (3) of Finance Act, 1999 not only provides exemption under Customs Act, 1975 but is also applicable in respect of additional duty levied under Section 116. Appeal allowed - decided in favor of appellant.
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