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2015 (8) TMI 337 - SUPREME COURT

2015 (8) TMI 337 - SUPREME COURT - 2015 (319) E.L.T. 576 (SC) - Levy of Countervailing Duty Appellant resisted countervailing duty on ground that locally manufactured/produced goods of similar nature, were exempted from payment of excise duty on unbranded goods, such goods produced in India do not incur any liability of payment of excise duty, thus there was no question of payment of additional duty under Section 3 of Customs Tariff Act, 1975 Held that:- purpose of additional duty, also know .....

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on Fali Nariman, JJ. Shri Rajeev K. Virmani, Sr Adv., Sandeep Narain, Ashish Kothari and Jyoti Prakash, Advocates. for M/s. S. Narain & Co, for the Appellant. Shri Jaideep Gupta, Sr. Adv., S.A. Haseeb, Ajay Sharma and B. Krishna Prasad, Advocates, for the Respondent. ORDER In C.A. No. 7028/2002 : The appellant (hereinafter referred to as the Assessee ) carrying the business of, inter alia, importing and exporting shawls and scarves and also trading therein. The appellant has been import .....

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ods produced in India do not incur any liability of payment of excise duty, there is no question of payment of additional duty under Section 3 of the Customs Tariff Act. The authorities below have not accepted the submission of the appellant following the judgment of this Court in Vijay Pratap Rai Mehta v. Union of India, 1992 (59) E.L.T. 382 (Bom.) which in turn had followed M/s Khandelwal Material & Engineering Works & Anr. v. Union of India & Ors. (1985) 3 SCC 620 = 1985 (20) E.L. .....

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jects and Reasons of Section 3 of the Tariff Act in support of their contention that the said section is a charging section and imposes a countervailing duty. The Statement of Objects and Reasons says : Clause 3 provides for the levy of additional duty on an imported article to counterbalance the excise duty leviable on the like article made indigenously, or on the indigenous raw materials, components or ingredients which go into the making of the like indigenous article. This provision correspo .....

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ts and Reasons errs in being common to sub-section (1) and (3) of Section 3. It is more apposite to sub-section (3) though, even there, it may not be correct to say that it is a charging provision. Sub-section (3) confers power on the Central Government, in public interest, to levy on any imported article such additional duty as would counterbalance the excise duty leviable on any raw materials, components and ingredients of the same nature as, or similar to those, used in the production or manu .....

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