TMI Blog2016 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... SI) then he shall be absolved from payment of SAD but for any reason if the additional duty of Excise (GSI) is not payable by the assessee then he shall be charged with special additional duty. With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption Notification, SAD under Section 3A(1) is correctly and legally payable by the appellant. - Decided against the assessee. - Appeal No. C/1089, 1090/04 - Final Order Nos. A/3473-3474/2015-WZB/CB, - Dated:- 16-10-2015 - P. S. Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri T Vishwanathan, Adv For the Respondent : Shri S J Sahu, Asstt. Commissioner (AR) ORDER Per Ramesh Nair These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the impugned orders present appeals. 3. Shri T. Vishwanathan,Ld. Counsel appearing on behalf of the appellant at the outset concedes that as regard the Appeal No. C/1090/04 the goods were cleared under CTH 5603.9200 therefore the same is not in schedule for the purpose of charging additional excise duty (goods of Special importance) therefore SAD was correctly payable. As regard Appeal No. C/1089/04, he submits that the goods imported is undisputedly classified under CTH 5903.10. He submits that goods of 5903.10 is specified under fist schedule to the additional duty of excise (goods of special importance) Act, 1957. Accordingly it is chargeable to additional duty of Excise (GSI) therefore by virtue of subsection (5) of Section 3A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of Excise (GSI). He submits that chargeable means if the goods actually charged with additional excise duty then only the provision of Section3A will not apply but in the present case undisputedly the goods falling under Custom Tariff head 5903 attracts NIL rate of additional duty (GSI) by virtue of Notification No. 7/2003 dated 1/3/2003 therefore additional excise duty (GSI) is infect not chargeable and consequently appellant's case does not fall under subsection (5) of Section 3A accordingly provision of Section 3A is attracted and goods are correctly chargeable to special additional duty. As regard judgments relied upon by the Ld. Counsel in the case of Hind Rubber Factory (supra), he submits that in the said judgment the issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be specified by the Central Government, by notification in the Official Gazette, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India: (2) .. (3) .. (4) .. (5) Nothing contained in this section shall apply to any article, which is chargeable to additional duties levied under sub-section(1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) Additional duty of excise on the product falling under CTH 5903.10 is undisputedly exempted under notification No.7/2003 (Sr. No. 21 of the table appended to the Notification). In view of the said notification the additional duty (GSI) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable by the appellant. As regard the judgment in Hind Rubber Factory case (supra) relied upon by the appellant is on totally different facts and law point. In the said judgment issue was whether excisable goods ceased to be excisable goods if it is exempted. The nature of excisable goods does not get altered only because excisable goods is exempted. In the present case though goods is leviable to additional excise duty but not chargeable to additional duty due to exception notification. Therefore the judgment of Hind Rubber Factory is entirely on different law point the same is not applicable in the present case. Similarly in judgment of Hon'ble Larger Bench of Supreme Court in the case of Dhiren Chemical Industries (supra) issue an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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