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2019 (11) TMI 450

..... C.C. JAMNAGAR (PREV) [2018 (9) TMI 458 - CESTAT AHMEDABAD] where it was held that 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. Tribunal being the identical issue involved the Additional Duty of Customs in the appellant’s case is exempted in terms of the Sub Section (1) of the Section 116 of the Finance Act, 1999. Appeal allowed - decided in favor of appellant. - Customs Appeal No.301 of 2011, 302 of 2011, 397 of 2011, 398 of 2011, 35 of 2012, 115 of 2012 - A/11859-11864/2019 - 25-9-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECH .....

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..... ch goods under the Customs Act, or any other law for the time being in force. (3) The provisions of the Customs Act, and the rules and regulations made there under, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the additional duty of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of Customs on such goods under Act or those rules and regulations, as the case may be Sub Section (3) thereof extents the benefit of Exemptions under Customs Act also to the additional duty of customs levied under the Section 116 of Finance Act, 1999. Ld. Counsel relied on the decision of Tribunal .....

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..... the duties of excise on such goods under that Act or those Rules, as the case may be. A close reading of the above reveals that NCCD is indeed a duty of excise. Further it is seen that the provisions of Central Excise Act, 1944 especially with regard to exemptions from duties would be applicable to NCCD leviable under Section 129. The CBEC has issued a Circular 60/01/06-CX dated 13-1-2006 with regard to export of goods and has clarified that none of the duties chargeable under any Act of Parliament which provides that in relation to levy and collection of such duty, the provisions of Central Excise Act and the rules made thereunder shall as far as may be apply; was/is payable on export of goods under bond. Such duties, inter alia include t .....

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..... of Finance Act, 1999. 5. Ld. AR relied on the decision of Tribunal in case of Essar Oil (Supra). It is seen that the said decision was passed in the circumstance when provision of Sub Section (3) of Section 116 was not brought to the notice of the Tribunal, thus, the said decision is of not avail to the Revenue. Ld. AR also relied on the decision of Tribunal in the case of S.J.L.T. Textile Pvt. Ltd (Supra). It is seen that the said decision was passed ex-party, without any representation from the appellant. Ld. AR relied on the instruction F. No. 305/148/2004-FTT dated 11.10.2004, which contains direction contrary to the ratio of decision in the case of Toyota Kirloskar Motor P. Ltd (Supra). It is seen that this is a mere direction without .....

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