9911796707
TMI Blog2010 (5) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the appellant has paid Excise duty @ 50% of the aggregate duties of Customs which comes to 25.56% Adv.[BCD 20%, CVD (BED 16% and SED 8%, Addl. Duty (T&TA)15%] = 53.12% during the period from 9.1.04 to 28.2.04. However, in terms of proviso of Sr.No.2 of Table appended to Notification No.23/2003-CE, dt.1.3.03, the duty payable in accordance with this notification in respect of said goods shall not be less than the duty of Excise leviable on like goods produced or manufactured outside the EOU which is specified in the said schedule with any other relevant notification issued under Section 5A(1) of the Central Excise Act, 1944. The duty of excise leviable on like goods produced or manufactured outside EOU (i.e. in other DTA unit) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act), specified in the corresponding entry in column (2) of the said Table, produced or manufactured in an export oriented undertaking or an Electronic Hardware Technology Park (EHTP) Unit or a Software Technology Park (STP) Unit and brought to any other place in India in accordance with the provisions of Export and Import Policy and subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (5) of the said Table, from so much of the duty of excise leviable thereon under section 3 of the Central Excise Act as specified in the corresponding entry in column (4) of the said Table. Table Sr. No. Chapter or heading No. or sub-heading No. Description of Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the duties under Schedules 1 and 2 of Central Excise Tariff Act, the scope of the expression "in the said schedule" used in the notification would cover both the schedules. 5. Learned advocate has no quarrel with the above legal interpretation adopted by the Commissioner (Appeals). He submits that if both types of duties specified in both schedules is taken into consideration, the duty paid by them would still be in excess of the duty paid by any domestic unit. The dispute relates to whether AED (T&TA) is also required to be taken into consideration while considering the fulfillment of the above condition laid down in the proviso. He submits that AED (T&TA) is not part of the Section 3 levy and does not fall under the proviso. 6. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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