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2016 (10) TMI 75 - CESTAT MUMBAI

2016 (10) TMI 75 - CESTAT MUMBAI - TMI - 100% EOU - demand of Additional Customs duty of ₹ 2/- per liter imposed by Section 116 of the Finance Act, 1999 - High Speed Diesel Oil - exemption Notification No. 52/2003-Cus dated 31.3.2003 - whether appellant being 100% EOU will be liable to pay ADD as demanded? - Held that: - the decision in the case of PARAS FAB INTERNATIONAL Versus COMMISSIONER OF C. EX., KANDLA [2010 (6) TMI 184 - CESTAT, NEW DELHI] has been relied upon where it was held tha .....

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o the Customs Tariff Act, 1975 (51 of 1976), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the additional duty of excise leviable on high speed diesel oil under section 133 read with Second Schedule of the Finance Act, 1999 (27 of 1999). - the High Speed Diesel is exempted from payment of the additional duty levied under Section 116 of the Finance Act, 1999. - Appeal dispos .....

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s demanded from the appellants. The appellants are entitled to exemption on goods imported from whole of duty of customs under First Schedule to the Customs Tariff Act, 1975 and additional duty, if any, leviable under the said Customs Tariff Act subject to the condition specified in the Notification No. 52/2003-Cus dated 31.3.2003. The said exemption notification, however, does not specifically exempt the additional duty of ₹ 2/- per liter imposed by Section 116 of the Finance Act, 1999. T .....

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into India, from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the additional duty of excise leviable on high speed diesel oil under section 133 read with Second Schedule of the Finance Act, 1999 (27 of 1999). The lower authorities denied the benefit of exemption and aggrieved by the said order, the appellants are in appeal before Tribunal. 2. Learned Counsel for the appellant argued that the issue is covere .....

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ch of the Tribunal in the case of Paras Fab International (supra) has observed as under: - 10. On a perusal of the provisions relating to warehousing in the Customs Act, 1962 and the provisions relating to EOU Scheme under the Customs Manual, we find that the entire premises of a 100% EOU is required to be licensed as a customs bonded warehouse and the imported goods are required to be imported directly to such premises. The manufacturing is also required to be done within the bonded premises. H .....

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r charges and an order for clearance for home consumption. Section 65 of the Act which deals with manufacturing in bond on the other hand, does not require any filing of ex-bond bills of entry or payment duty before taking warehoused goods for manufacture inside the bonded premises. We also find that Section 66 of the Act empowers the Central Government to exempt imported material used in a warehouse. It is thus clear that neither the scheme of the Act nor the provisions contained in the Manual .....

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