TMI Blog2018 (6) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... nto 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). Also, Section 116 (3) of Finance Act, 1999 not only provides exemption under Customs Act, 1975 but is also applicable in respect of additional duty levied under Section 116. Appeal allowed - decided in favor of appellant. - Appeal No. C/42/2010 - Order No. A/86743/2018 - Dated:- 8-6-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) And Hon ble Mr. Raju, Member ( Technical ) Shri H.P. Kanade, Advocate, for appellant Shri M.K. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance Act, 1999 exemption is granted under Customs Tariff Act, 1975 as well as rules and regulation framed thereunder are applicable to the duty chargeable under section 116 of Finance Act, 1999. He also relies upon the judgment of STI India Ltd. 2008 (222) ELT 112 (Tri), Paras Fab International 2010 (256) ELT 556 (Tri.-LB), Rana Polycot Ltd. 2011 (265) ELT 340 (Tri.), IC Textiles Ltd. 2012 TIOL-734-CESTAT-AHM , Eurotex Industries Exports 2017 (345) ELT 532 to submit that the goods were consumed in EOU hence no duty is chargeable. 3. Shri M.K. Mall, Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On carefully going through the submission made by both the sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termine any liability of STI as per the EOU scheme. 6. The EOU had executed bond for discharging any liability relating to goods warehoused by it before the Commissioner, Indore. The EOU is situated in the jurisdiction of Commissioner, Indore. Therefore we do not accept the argument that the Commissioner, Indore is not competent to adjudicate notices issued to recover any short levy in relation to the warehoused goods from the appellant. We also hold that in the absence of a Notification issued under Section 25 of the Customs Act, the impugned goods had to discharge additional customs duty when cleared for home consumption, though the exim policy had mentioned that EOU could import goods without payment of any duty. 5. The same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act nor the provisions contained in the Manual require filing of ex-bond bills of entry or payment of duty before taking the imported goods for manufacturing in bond nor there is any provision to treat such goods as deemed to have been removed for the purpose of Customs Act, 1962. The Warehousing provisions under the Customs Act, 1962 deals with two kinds of removals from the Customs bonded warehouse;- (i) Removal under order of clearance of the proper officer after filing ex-bond bill of entry and payment of duty, etc. as provided under Section 68, and; (ii) Improper removal for which Section 72 provides for demand of duty, penalty, interest etc. Impugned goods authorized to be used for in-bond manufacture under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, does not require any filing of exbond bills of entry or payment of 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 require filing of ex-bond bills of entry or payment of duty before taking the imported goods for manufacturing in bond nor there is any provision to treat such goods as deemed to have been removed for the purpose of Customs Act, 1962. The warehousing provisions under the Customs Act, 1962 deal with two kinds of removals from the Customs bonded warehouse,- (i) Removal u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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