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TMI Blog2019 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... rst Schedule to Central Excise Tariff Act, 1985. The appellant were clearing certain products namely turning scrap and slag in the domestic tariff area availing the benefit of Notification No. 23/2003-CE dated 31.03.2003 during the period March 2005 to March 2006. The appellant were required to pay Central Excise duty at the rate of 50% of the aggregate duties of Customs, which on calculation came to 14.255% of the assessable value. Since the said rate of duty 14.255% was below the Central Excise duty leviable i.e. 16.32% by DTA of the similar goods, the appellant paid duty at the rate of 16.32% on the said turning scrap and slag. The CERA audit team raised a point regarding the assessable value at which the appellant were required to disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o units other than EOU. 4. Ld. AR relies on the impugned order. 5. We have gone though the rival submissions. The impugned order does not specifically states as to why the value of Basic Customs Duty needs to be included in the assessable value. It merely holds that the appellant has not included the element of Basic Customs Duty in the assessable value and therefore the same may be included. The order-in-original in Para 10.1 and 10.2 records the law in this regard, which reads as follow:- 10. Further an illustration has also been given fn the said Notification for the purpose of calculation of duty payable, which reads as under: "Illustration.- Assuming product X has the value Rs. 100 under section 14 of the Customs Act, 1962 and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 (52 of 1962), or any other law for the time being in force on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained In any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962(52 of 1962) and the Customs Tariff Act, 1975 (51 of 1975)." It is seen that Notification No. 23/2003-CE prescribes exemption from duty in excess to amount of 50% of the duty leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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