TMI Blog2018 (9) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ional duty of customs levied under sub Section (1) of Section 116 of Finance Act, 1999. Reliance was placed in the case of TOYOTA KIRLOSKAR MOTOR PVT. LTD. VERSUS COMMR. OF C. EX., BANGALORE [2007 (5) TMI 464 - CESTAT, BANGALORE], where it was held that From the Section 129 of the Finance Act, 2001 and also from the Circular 60/01/06-CX dated 13-1-2006 issued by the CBEC, it is very clear that Exemption Notification 108/1995 is applicable also to NCCD. The benefit of Exemption from additional duty of customs levied under Sub Section (1) of section 116 of Finance Act, 1999 has to be extended to the goods which are entitled to exemption under Notification 94/96-Customs - appeal allowed. - Appeal No. C/188-189,376/2010-DB - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, they would be entitled to full exemption from the levy of additional duty of customs under Sub Section (1) of the Section 116 of Finance Act, 1999. 3. Ld. AR relied on the impugned order. He also relied on the decision of Tribunal in the case of Essar Oil Limited 2014 (312) ELT 492 and in the case of S.J.L.T. Textile Pvt. Ltd 2013 (297) ELT 144. 4. We have gone through rival submission, we find that Section 116 of Finance Act reads as follows: Additional duty of customs (high speed diesel oil). 116. (1) In the case of goods specified in the Second Schedule, being goods imported into India, there shall be levied and collected as an additional duty of customs an amount calculated at the rate set forth in the said Sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced, there shall be levied and collected for the purposes of the Union, by surcharge, a duty of excise, to be called the National Calamity Contingent Duty (hereinafter referred to as the National Calamity duty), at the rates specified in the said Schedule. (2) The National Calamity duty chargeable on the goods specified in the Seventh Schedule shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, 1944 or any other law for the time being in force. (3) The provisions of the Central Excise Act, 1944 and the Rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall as far as may be, apply in relation to the levy and coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kak Mills v. CCE, Bangalore - 2001 (129) E.L.T. 523 (Tri -Bang), wherein it was held while interpreting Notification No 214/86, Central Excise that the said notification issued under Rule 8(1) of Central Excise Rules exempts only basic excise duty and does not cover additional duty of excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The above was challenged in the Apex Court and the Apex Court allowed the appeal reversing the Tribunal s decision [2002 (146) E.L.T. A309 (S.C.)]. In these circumstances, the impugned order cannot be sustained. Hence, we allow the appeal with consequential relief. Drawing the ratio of said decision, we find that so long as the exemption Notification 94/96-Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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