TMI Blog2013 (11) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-9-2004 - The clause (i) of said explanation covers the Additional Duty of Customs levied under Section 3 of CTA. This entry cannot be construed to include Special Additional duty especially when it is levied to counter balance sales tax, VAT, local tax, etc. The final export product is an exempted product and applicant has paid no excess duty while clearing goods for export and therefore there is no question of allowing re-credit in Cenvat credit account of any voluntary paid amount - Commissioner (Appeals) has rightly upheld the rejection of rebate claim - Decided against assessee. - F.No. 195/655/11-RA - 1384/2013-CX - Dated:- 25-11-2013 - Shri D.P. Singh, Joint Secretary Nobody, for the Appellant. Nobody, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 3(5) of the Customs Tariff Act, 1975, is not specified in the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. 3. Being aggrieved by the impugned Order-in-Original, the applicant filed appeal before Commissioner (Appeals), who modified the Order-in-Original to the extent that he allowed rebate claim of ₹ 1756/- in respect of duty of excise paid on indigenously procured materials viz. rigid PVC Film, Aluminium Foil and Five Ply corrugated boxes and uphold the rejection of balance rebate claim. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-para (2) of the Explanation Additional duty leviable under Section 3 of the Customs Tariff Act, 1975 equivalent to the duty of excise specified under clauses (a), (b), (c), (d), (e) and (g) is mentioned, it should not be misconstrued that it includes the additional duty is leviable under Section 3(5) of the Customs Tariff Act, 1975, additional duty is levied to counter balance the Sales Tax, Value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India. It is not a duty which is equivalent to duties of excise as specified in clauses (a), (b) (c), (d), (e) and (g) of the explanation to Para (6) of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Praziquental USP on payment of 4% SAD leviable under Section 3(5) of the Customs Tariff Act, 1975 along with other duties of Customs. The applicant used this raw material in manufacture of final product which was subsequently exported and the applicant filed input state rebate claim of 4% SAD paid at the time of importation of said raw material. The rebate claim was rejected by the original authority on the ground that 4% SAD is not specified as duty which is eligible for rebate claim under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. Being aggrieved by the impugned Order-in-Original, the applicant filed appeal before Commissioner (Appeals), who modified the Order-in-Original to the extent of allowing rebate claim of ₹ 1756/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch payment of SAD is not eligible for rebate claim in terms of the provisions of Notification 21/2004-C.E. (N.T.), dated 6-9-2004. 9. The clause (i) of said explanation covers the Additional Duty of Customs levied under Section 3 of CTA. This entry cannot be construed to include Special Additional duty especially when it is levied to counter balance sales tax, VAT, local tax, etc. The final export product is an exempted product and applicant has paid no excess duty while clearing goods for export and therefore there is no question of allowing re-credit in Cenvat credit account of any voluntary paid amount. As such the Commissioner (Appeals) has rightly upheld the rejection of rebate claim. 10. In view of above circumstances, Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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