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2019 (1) TMI 62

t:- 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. - It is obvious that for the purpose of comparison in terms of said proviso to section 3 of CEA, the duty leviability on like goods produced or manufactured outside EOU should be considered. In these circumstances, Section 14 of Customs Act, 1962 or proviso to Section 3 of Central Excise Act, 1944 have no relevance whatsoever. Therefore, there is no need to include the element of Basic Customs Duty in the assessable value for the purpose of arriving at .....

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d a point regarding the assessable value at which the appellant were required to discharge duty at the rate of 16.32%. It was pointed out by the CERA that while calculating the duty at the rate of 16.32%, the appellant were required to revise the assessable value by including the Basic Customs Duty of 10% in the value. The appellant paid said amount of differential duty however, later on filed refund claim in respect of the said amount. The said refund claim was rejected by the lower authorities and consequently the appellant are before the Tribunal. 3. Ld. Counsel argued that no provisions of the law has been cited to substantiate the allegation that the appellant are required to include the Basic Customs Duty leviable on such goods in the .....

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oduct X has the value ₹ 100 under section 14 of the Customs Act, 1962 and is chargeable to basic custom duty of 25% ad valorem, additional duty of 16% ad valorem and special additional duty of 4% ad valorem. The computation of duty required to be paid would be as follows: Basic Customs duty = ₹ 25/- Value for the purpose of calculation of additional duty= ₹ 100/- + ₹ 25/- = ₹ 125/- Additional duty- 16% of ₹ 125/-= ₹ 20/- Value for the purpose of special additional duty if leviable ₹ 100/- + ₹ 25/- + ₹ 20/- = ₹ 145/- special additional duty if leviable= 4% of Ps.l45/- Ps.5.8/- Total duty payable but for this exemption= ₹ 25/-+ ₹ 20/- + ₹ 5.80/- ₹ 50.80/ .....

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t Notification No. 23/2003-CE prescribes exemption from duty in excess to amount of 50% of the duty leviable under Section 3 of the Central Excise Act. The above exemption is subject to the proviso that duty payable is in accordance with this notification in respect of the said goods shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the EOU. 6. From the above it is seen that the proviso compare the duty leviability of similar goods manufactured in DTA to the duty leviability of goods manufactured in EOU. The proviso provides that duty leviability by the EOU under Notification No. 23/2003-CE will not be less than the duty leviable on the goods manufactured outside the DTA. 7. In view of the .....

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