TMI Blog2008 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... . Srivastava, Member (T) Shri S.N. Prasad, SDR, for the Appellant. None, for the Respondent. [Order per: A.K. Srivastava, Member (T)]. - M/s. Manugraph Industries Limited, Mumbai (hereinafter referred to as Respondents) have imported one No. Web Offset Newline 30 Printing Machine of "Y" Unit, 1 Folder, Compressor, Electrical Spare Parts with all standard accessories and filed 2 Bills of Entry Nos 9103 dtd. 22-7-1998 and 9108 dated 22-7-98, imported vide two different vessels seeking clearance of the same They have claimed benefit of Notification No. 94/96-Cus. and Notification No. 34/98 (Sr. No. 3) seeking exemption from basic customs duty and Special Additional Duty and upon payment of Customs Duty equivalent to Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment of Central Excise duly not paid at the time of export as the goods were exported under bond (Central Excise duty equivalent to Rs. 5,99,385/- not paid at the time of export). (ii) Upheld the respondent's contention that the proviso to the notification 34/98 - Cus gives the goods specified against Sr. No. 3 of table annexed thereto, exemption from whole of Special Additional Duty (SAD) under notification 34/98 - Cus. subject to the condition by which the goods are exempt (Notification 94/96-Cus.) either partially or wholly from duty of Customs leviable under first schedule of Customs Tariff Act. That is to say the re-imported goods are exempt from basic duty of Customs, Additional duty of Customs and Special Additional duty of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Column No. 3 of the table is only a measure of Customs duty leviable under the Notification and this amount comprises of Customs duty leviable under the first schedule and the additional duty leviable under Section 3(1) of CTA and special duty of Customs. In fact, the Customs Act does not authorise levy of Central Excise duty on any goods imported to India. Import as defined in Section 2(23) of Customs Act, 1962 means bringing goods into India from a place outside India and, therefore, re-import also is nothing but import. Section 12 which is the charging Section for levy of Customs Duty authorises levy of Customs Duty on goods imported to India as prescribed under the Customs Tariff Act or any other law for the time in force. Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lfill the conditions given in proviso to the said Notification. Merely by complying with the conditions in the proviso under the Notification, it cannot be said that the goods are exempted from SAD if those goods are otherwise not covered by the respective entry at serial No. 2, 3 and 4 of the table annexed to the Notification. The conditions that are to be fulfilled under the proviso are the conditions subject to which benefit of Notification 94/96 is available - which have been fulfilled in this case. However, the conditions that are to be fulfilled under Sr. No. 3 of the table are that they must be exempted from whole of - (i) Customs duty leviable under the First Schedule, and (ii) Additional duty of customs leviable under Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have claimed the benefit from SAD, is available only when the goods are exempted wholly from Custom duty under First Schedule and Additional duty under Section 3(1) of CTA. The goods in this case are not wholly exempted from Customs duty under First Schedule and Additional duty under Section 3(1) of CTA. Therefore, even if it is to be conceded that the goods comply to the conditions specified under proviso to Notification 34/98-Cus. for having exempted partially from the Customs duty under First Schedule of CTA, even then, they are not entitled to exemption under Sr. No. 3 of the said notification for the reason that they are not wholly exempt from Additional duty under Section 3(1) of CTA, which is one of the conditions for exemption from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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