TMI Blog1982 (11) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... lso levied additional duty, generally known as countervailing duty, which is equivalent to the excise duty leviable on aluminium rods under Item 27 of the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as the Excise Act. Stating that no countervailing duty was payable, the appellant sought a refund of the same and this was rejected by the Assistant Collector of Customs. However, on appeal the Appellate Collector of Customs allowed the appeal and directed the refund of the countervailing duty levied on these goods. The Government of India issued a notice under s. 131 of the Customs Act to the appellant herein to show cause why the order of the Appellate Collector of Customs should not be set aside. After he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule to the Excise Act. It is further contended that Item 70(i) will not attract excise duty under Item 27 of the First Schedule to the Excise Act which is referred to as the basis for levying the countervailing duty. 4. Mr. K.N. Balasubramaniam, learned Standing Counsel for the Central Government, submits that even for items coming under Item 7O(i) of the First Schedule to the Tariff Act, countervailing duty is attracted as per Sec. 2-A of the Tariff Act since the goods referred under Item 70(i) could also come under the goods mentioned in Item 27 of the First Schedule to the Excise Act, and according to the learned counsel, the two norms are different and they are not inter dependent. 5. We have carefully gone through the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferrous alloys and manufactures of metals and alloys not otherwise specified. Revenue 30% ad volorem ... ... .... Provided that any such alloys or manufactures containing more than 97 per cent of aluminium shall be deemed to be aluminium in a crude form or aluminium, manufactures as the case may be, and dutiable as such. 6. Item 27 of the First Schedule to the Excise Act is extracted below: The First Schedule Item No. Description of goods Rate of duty 1 2 3 27. Aluminium (a) (i) in any crude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty is leviable for any article which is imported into India in addition to customs duty. The goods in question imported by the appellant were treated as one coming under Item 70(i) of the First Schedule to the Tariff Act, since they contained less than 97 per cent aluminium. Item 27 of the First Schedule to the Excise Act will definitely cover goods imported by the appellant, as per the language couched therein. The distinction between item 66 (1) and item 70(i) of the First Schedule to the Tariff Act has no relevancy at all for the purpose of item 27 of the First Schedule to the Excise Act. For the purpose of countervailing duty, the question is as to whether the goods in question would attract excise duty under the Excise Act. It cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the description of an item chargeable under the Excise Act, it will be liable to countervailing duty which shall be equal to the excise duty payable for it. We are in complete agreement with the reasoning given by the learned single Judge. The goods imported will definitely fall within the definition of aluminium in Item 27 of the Excise Act and that would suffice for ascertainment of countervailing duty as contemplated under Sec. 2-A of the Tariff Act. The Central Government in its order in Review No. 4025 of 1972, has correctly applied the principles and has upheld the levy of countervailing duty on the goods imported by the appellant herein. 8. The writ appeal is dismissed. There will be no order as to costs. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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