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AHUJASONS SHAWL WALE (P) LTD. Versus COMMISSIONER OF CUSTOMS, NEW DELHI

2015 (8) TMI 337 - SUPREME COURT

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 known as countervailing duty, was to protect domestic market from un .....

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rain, 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 importing shawls and scarves from Nepal. On this import, the Departmen .....

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xcise 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.T. 222 (S.C.). 2. The judgment of this Court in M/s. Khande .....

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heir 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 corresponds to Section 2-A of the existing Act, and is necessary to safe .....

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