TMI Blog2018 (6) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... t admissible to the appellant, question of fulfilling the aforesaid condition does not arise - appeal dismissed - decided against Revenue. - C/Misc./40323 to 40328/2018 and C/40806 to 40811/2018 - Final Order Nos. 41423-41428/2018 - Dated:- 2-5-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri B. Balamurugan, AC (AR) for the Appellant Ms. M. Swarupa, Advocate for the Respondent ORDER Per Bench Brief facts are that the respondents herein had imported fruit juice (real fruit powder) vide various Bills of Entry. They paid BCD at nil rate under Notification No.26/2000-Cus. dated 1.3.2000 and CVD @ 6% on MRP basis. They availed exemption from BCD in terms of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed by the Department may be dismissed. 4. Heard both sides and perused the records. 5. The issue that poses for consideration is whether the respondents are eligible for the concessional rate of duty. Such issue has been considered by the Hon ble Supreme Court in the case of SFR Ltd. (supra). The relevant portion of the order is reproduced as under:- 6. In the present case, admitted position is that no such Cenvat credit is availed by the appellant. However, the reason for denying the benefit of the aforesaid Notification is that in the case of the appellant, no such credit is admissible under the Cenvat Rules. On this basis, the CEGAT has come to the conclusion that when the credit under the Cenvat Rules is not admissible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad Industries Ltd. (supra) while interpreting Section 3(1) of the Tariff Act itself; albeit in somewhat different context. However, the manner in which the issue was dealt with lends support to the case of the assessee herein. In that case, the Court noted that Section 3(1) of the Tariff Act provides for levy of an additional duty. The duty is, in other words, in addition to the Customs duty leviable under Section 12 of the Customs Act read with Section 2 of the Tariff Act. The explanation to Section 3 has two limbs. The first limb clarifies that the duty chargeable under Section 3(1) would be the Excise duty for the time being leviable on a like article if produced or manufactured in India. The condition precedent for levy of additional du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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