Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 12 - AT - Central ExciseEOU - Levy of AED (GSI) and AED (T & TA) - N/N. 23/2003-CE dated 31.03.2003 - whether AED (GSI) and AED (T & TA) are leviable on the goods cleared by the appellant during the relevant periods as per the show cause notice? - Held that:- Notification No.23/2003-CE exempts the appellant from payment of Central Excise duty leviable under Sec.3 of the Central Exise Act. Sl.No.5 of this notification also exempts the goods from the AED (GSI). There is a separate exemption Notification No.24/2003 which exempts the goods cleared from EOUs from AED (GSI) as well as AED (T & TA) but it does not apply to DTA clearances. When the goods are manufatured by EOU, they are treated as if they are manufactured outside India and when they are cleared to domestic tariff area, an excise duty is levied equivalent to the Customs Duty leviable on similar goods. This includes both the Basic Customs Duty as well as CVD which is equal to all the excise duties leviable on similar products. As far as the CVD component is concerned, the question as to whether it should be calculated after taking into account the excise exemption notifications, if any, available for the goods or otherwise is the question. During the relevant period Notification No.31/2004 and Notification No.32/2004 have exempted all goods from AED (T & TA) and AED (GSI) - when similar goods are imported into India or they are cleared by an EOU to DTA there will be no CVD on the components of AED (T & TA) and AED (GSI) in view of the aforesaid exemptions. Appeal allowed - decided in favor of appellant.
|