TMI Blog2015 (12) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... t to levy SAD not only to countervail sales tax/VAT but also other taxes/charges, we must hasten to add that once the Central Government has taken a view in this regard and imposed SAD on the impugned goods, it is not open to CESTAT to challenge the validity of such levy. - CESTAT in this order has prima facie disregarded the fact that the appellant was not entitled to the benefit of Notification No. 102/2007-Cus and in effect held that the Central government could not collect the impugned SAD in that case. As CESTAT is not competent to challenge the legality of a Notification issued by Central Govt, prima facie, the order is issued without jurisdiction and an order issued without jurisdiction is a nullity. More importantly, the said CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Duty on all goods specified in the 1st Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The impugned goods were removed from the said 1st Schedule vide Finance Act, 2011. As a consequence, the benefit of exemption under Notification No.20/2006-Cus (serial No. 50 of the table appended to the said Notification) was not available to the goods imported after the said amendment to the said 1st Schedule. Consequently the impugned demands were confirmed. 3. The appellant has contended that (i) the goods are fully exempt from excise duty under Notification No. 30/2004-CE and therefore countervailing duty could not be charged, (ii) The impugned Special Additional Duties was levied under Section 3(5) of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1957) Nil It is, thus, evident from the above entry (No.50) that once the impugned goods were removed from the said 1st Schedule vide Finance Act, 2011, the benefit of exemption Notification No.20/2006-Cus no longer remained available to the appellant in respect of the impugned goods. The appellant has not disputed fact that the impugned goods were not specified in the said 1st Schedule during the relevant period. It is only contesting the demand on the ground that as per law the Central Government could not collect Special Additional Duty (SAD) on the impugned goods when the said goods were exempt from sales tax/ VAT by virtue of the provisions of Section 3 (5) of the Customs Tariff Act, 1975 which allows le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CVD he had paid, Now in this peculiar circumstance the fact remains that there is no Sales Tax on the Item (subject goods) imported as the same has come under the list of exempted List of Commodities, inserted vide Notification No. F.3(77)Fin.(T E) 2005-06/1424-1433 Kha, dated 14-3-2006 w.e.f. 14th March, 2006 of the First Schedule to Delhi VAT (Section 6) It therefore goes without saying that when the subject goods is exempted from payment of Sales Tax there is no question of asking him whether he has paid the Sales Tax. The very fact that he has produced the Exemption Notification is sufficient enough to admit the refund claim. In other word, when the subject goods is exempted from Sales Tax, it necessary follows that he is not required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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