9911796707
TMI Blog2024 (12) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... erial for manufacture of the same. The appellant have been granted advance license by the Joint Director General of Foreign Trade, Bhopal under Notification No. 43/2002-Cus dated 19.04.2002 as amended, under which the appellant are entitled to import duty free raw materials such as HDPE, LDPE granules, Master Batch and High Speed Diesel (HSD) etc. 2. The Notification No. 43/2002-Cus dated 19.04.2002 exempts materials imported into India against an advance license issued in terms of sub-paras (a) and (b) of paragraph 4.1.1 of the Export and Import Policy from the whole of duty of Customs leviable thereon which is specified in the first schedule of the Customs Tariff Act, 1975 and whole of the additional duty, safeguard duty and anti-dumping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have gone through rival submission, we find that Section 116 of Finance Act reads as follows: "Additional duty of customs (high speed diesel oil). 116. (1) In the case of goods specified in the Second Schedule, being goods imported into India, there shall be levied and collected as an additional duty of customs an amount calculated at the rate set forth in the said Schedule. (2) The additional duty of customs referred to in sub-section (7), shall be in addition to any other duties of Customs chargeable on such 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 thereunder, including those relating to refunds and exemptions from duties, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties of excise chargeable on such goods under the Central Excise Act, 1944 or any other law for the time being in force. (3) The provisions of the Central Excise Act, 1944 and the Rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall as far as may be, apply in relation to the levy and collection of the National Calamity duty leviable under this section in respect of the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1957. The above was challenged in the Apex Court and the Apex Court allowed the appeal reversing the Tribunal's decision [2002 (146) E.L.T. A309 (S.C.)]. In these circumstances, the impugned order cannot be sustained. Hence, we allow the appeal with consequential relief." Drawing the ratio of said decision, we find that so long as the exemption Notification No. 94/96-Cus. is extended to the goods, the benefit of exemption has to be allowed in respect of additional duty of Customs levied under sub-section (1) of Section 116 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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