TMI Blog2003 (4) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the coal was not considered by the Parliament as a manufacturing activity. Even if coal is washed and ash contents are reduced, Section 6 uses the phraseology ("of all coal raised") and "on all coke manufactured and dispatched", which would mean that coke is manufactured while coal is only raised. It is not manufactured. In this view of the matter, there is no substance in the argument raised by the learned Counsel of the appellant. Against assessee. - 4077-4079 of 2001 - - - Dated:- 30-4-2003 - M.B. Shah and Arun Kumar, JJ. [Order]. - Heard the learned Counsel for the parties exhaustively. 2.These appeals are filed against the judgment and order dated 12-9-2000 passed by the Customs, Excise and Gold (Control) Appellate T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty for the time being leviable on a like article if produced or manufactured in India' means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India, or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty." 4.Sub-section (5) of the said provision further lays down that "duty chargeable shall be in addition to any other duty imposed under this Act or under any law for the time being in force". 5.Section 3 quoted above is the charging Section for purposes of levy of additional excise duty under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on different grades or description of Coal or coke : Provided that the Central Government may, by general or special order, except any special grade or grades or description of coal or coke from the levy of such duty of excise. For the purposes of sub-section (1), coal shall be graded by the Central Government in accordance with such specifications as may be laid down by that Government from time to time. All Notifications issued under this Section shall be laid, as soon as may be, before both Houses of Parliament. Section 7 - Imposition of Customs duty : During the period in which any duty of excise is being levied under Section 8, the Central Government may, by notification, impose on all coal (including soft and hard coke), imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured. Section 3 of the Customs Tariff Act which is the charging Section used the words "produced or manufactured" in India while Section 6 of the Coal Mines Act uses the words "coal raised" and dispatched. The item on which additional customs duty was sought to be levied under Section 3 of the Customs Tariff Act is low ash coking coal imported into India by the respondent. Coal being an item which is not manufactured, neither Section 6 of the Coal Mines Act nor Section 3 of the Customs Tariff Act would be attracted and therefore no additional customs duty was leviable on the imported material. To highlight the distinction, the learned counsel for the respondent submitted that Section 6 of the Coal Mines Act uses the word "raised" f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of Section 7 of the Coal Mines Act holding that since there was no notification issued by the Central Government under Section 7 of the Act, there was no liability of paying additional customs duty on the import of coal. The learned Counsel for the appellant tried to argue that the duty leviable under Section 3 of the Customs Tariff Act is a countervailing duty which is levied merely on the import of goods and no other consideration should come in the picture. This contention is totally without any merit. In any cause, it stands concluded against the appellant as per the decision of this court in Hyderabad Industries case (supra). Similar argument raised on behalf of the Revenue in the said case was repelled by the Constitution Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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