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TMI Blog2021 (12) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... es at the core of the cavil of the appellant. 2. The re-imports had been effected against 34 bills of entry filed between 18th August 2017 and 9th August 2018 on which, and despite their claim for exemption, they had been assessed to duty of Rs.56,39,37,439 as leviable under the above provision and which had been discharged 'under protest' before seeking appellate remedy, and unsuccessfully, leading to the impugning of the order before us. It is the deployment of 'hereby exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in column (2) of the Table below when reimported into India, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, and the whole of the integrated tax, compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 of the said Customs Tariff Act, as is in excess of ..... ....Duty of customs which would be leviable if the value of reimported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repair (whether such costs are actually incurred are not), insuranc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Customs Tariff Act, besides the customs duty as specified in the said First Schedule, calculated on the value as specified in column (3), and the exemption, under said serial numbers, is only from the amount of said tax, cess and duty over and above the amount so calculated.' in notification no. 45/2017-Cus dated 30th June 2017 and no. 46/2017-Cus dated 30th June 2017 is of questionable jurisdiction as retrospectivity of clarification, under section 25 of Customs Act, 1962, is restricted to one year from the date of the original notification. 4. It is the contention of Learned Authorised Representative that the definition of 'duty' in section 2(15) of Customs Act, 1962 assigns a meaning which, when read in conjunction with section 12 of Customs Act, 1962, precludes differentiation merely owing to distinguishable legislative parentage; according to him, 'duty of customs' in the Table of the notification includes taxes leviable under Customs Tariff Act, 1975. He further submits that, in view of the appeal filed against the order of the Tribunal relied upon by Learned Counsel, there is no binding precedent insofar as the present dispute is concerned. Furthermore, it was also cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Organic Chemicals Limited [2000 (118) ELT 3 (S.C)]. Section 19 of the Customs Act relates to determination of duty where goods consist of articles liable to different rates of duty. Section 3 of the Tariff Act deals with levy of additional duty equal to excise duty. The Supreme Court held that since section 19 of the Customs Act applies to determination of "duty", it would only relate to "duty" under the Customs Act as is clear from section 2 (15) of the Customs Act and not the additional duty under section 3 of the Tariff Act. The relevant portion of the judgement is reproduced below: "3. In the first place, Section 19 of the Customs Act is inapplicable to the assessment of additional duty under the Customs Tariff Act. Section 19 applies to "duty" that is, "duty under the Customs Act", as is clear from Section 2(15) of the Customs Act. The method of determination of Customs duty thereunder where goods consist of articles liable to different rates of Customs duty is not applicable for the purposes of assessment of additional duty under the Customs Tariff Act." (emphasis supplied) 22. It is, therefore, clear that even the levy of additional duty under section 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly the procedure for collection has been provided under section 3 of the Tariff Act.' to distinguish the intent of the exemption in the said notification along with the finding that '27. It also needs to be noted that the term "integrated tax" has not been defined either under the Customs Act or the Customs Tariff Act or under the Exemption Notification. As integrated tax is not levied under section 12 of the Customs Act, it cannot be called "duty of customs". The charging section for integrated tax, in terms of which it is levied, is section 5 of the Integrated Tax Act and not section 3(7) of the Tariff Act. Section 3 (7) of the Tariff Act only provides for the manner of collection of the said integrated tax to be done by the Customs Authorities in case of import of goods. This is what was observed by the Madras High Court in Vedanta limited vs. Union of India [2018 (19) GSTL 637 (Mad.)] xxxx 29. It is in the light of the aforesaid discussion that the meaning assigned to duty of customs in the Exemption Notification has to be understood. xxxx 32. It is not possible to accept this reasoning advanced by the learned Authorised Representatives of the Department. In the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond any doubt that the main body of the Exemption Notification includes duty of customs specified in the First Schedule. Thus, no significance can be attached to the fact that "specified in the First Schedule" has not been mentioned after "Duty of customs' in the conditions set out at column no. (3) in the Table for serial number 2 of the Exemption Notification. 34. This precise issue was considered by the Supreme Court in Union of India and others vs. Modi Rubber Limited and Others [1986 (25) ELT 849 (S.C)] though it is in the context of duty of excise levied under the Central Excises & Salt Act, 1944. The Supreme Court noticed that in some of the exemption notifications, the Central Government used specific language indicating that the exemption granted was in respect of the excise duty leviable under the Central Excises & Salt Act, 1944, but in some exemption notifications only "duty of excise' was mentioned without specifying "leviable under Central Excises & Salt Act, 1944'. The Supreme Court observed that it is not uncommon that at times the Legislature, with a view to making its intention clear beyond doubt, uses words which may not be strictly necessary to be added since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer drafting a particular piece of subordinate legislation in the Executive Department may employ words with a view to leaving no scope for possible doubt as to its intention or sometimes even for greater completeness, though these words may not add anything to the meaning and scope of the subordinate legislation. Here, in the present notifications, the words `duty of excise leviable under the Central Excises and Salt Act, 1944' do not find a place as in the other notifications relied upon by the respondents. But, that does not necessarily lead to the inference that the expression `duty of excise' in these notifications was intended to refer to all duties of excise including special and auxiliary duties of excise. The absence of these words does not absolve us from the obligation to interpret the expression `duty of excise' in these Notifications. We have still to construe this expression what is its meaning and import and that has to be done bearing in mind the context in which it occurs. We have already pointed out that these notifications having been issued under Rule 8(1), the expression `duty of excise' in these notifications must bear the same meaning which it has in Rule 8( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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