Home Case Index All Cases Customs Customs + HC Customs - 2010 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 236 - HC - CustomsCess- Whether Cess levied under section 5 of Textile Committees Act, 1963 is includable as a component of CVD? Held that- case exemption from payment of cess was not available to the appellant for want of specific notification in that behalf. No material is placed before us to infer that the cess leviable under the Textile Committees Act was component of CVD. So far as reliance placed by the appellant on the case of Moray Brembana Ltd. [2003 (2) TMI 100 - CEGAT, MUMBAI] is concerned, the same is misplaced. In the facts of that case, the element of cess may have been included in the CVD but in the case in hand no such material is produced before us to take view in consonance with the view taken by the Tribunal in the case of Morarjee Brembana Ltd. In the result, the question raised is answered in negative i.e. in favour of the Revenue and against the Assessee. Appeal is dismissed with no order as to costs.
|