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2019 (11) TMI 450

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..... llant’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 - Dated:- 25-9-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Sh. Manish Jain, Advocate for the Appellant Sh. S.N. Gohil, Authorised representative for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant is required to pay Additional Duty of Customs under Section 116 of Finance Act, 1999. 2. Sh. Manish Jain, Ld. Counsel appearing on behalf of the appellant submits that the identical issue has .....

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..... oods 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 in the case of Toyota Kirloskar Motor P. Ltd (Supra). In the said case while interpreting provision similar to Sub Section (3) of Section 116 of Finance Act, 1999, in respect of levy of National Calamity Contingent duty levied under Section 129 of the finance Act 2001, the Tribunal observed as follows: 4. Heard both sides. The National Calamity Contingent Duty was introduced i .....

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..... ed 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 the following:- ………….. ………….. The National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section 3 of the Finance Act, 2004 (13 of 2004). From the Section 129 of the Finance Act, 2001 and also fr .....

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..... 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 any justification, therefore, no comment are warranted on the same. 6. In view of above, it is 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. All the appeals are allowed in above terms. 6. In view .....

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