TMI Blog2002 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... o as Woolworth) is also having 100% EOUs where various kinds of yarns are manufactured and exported. Under the EXIM Policy they are entitled to numerous concessions. They are permitted to sell 25% of their production in the Domestic Tariff Area (DTA) i.e., within India, with prior permission of the Development Commissioner, and subject to payment of duty of excise under the proviso to Section 3(1) of the Central Excise Act, 1944 read with any Exemption Notification issued under Section 5A of the Central Excise Act. These facts are not in dispute. 2.The issue that has come up for consideration in these appeals is whether the appellants are liable to pay 50% of the countervailing duty (CVD) equivalent to the duties coming under Additional D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27-12-93 issued under Section 5 of the Central Excises Salt Act, 1944 exempted all excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 and produced or manufactured in a hundred per cent export oriented undertaking or a free trade zone and allowed to be sold in India in accordance with the EXIM Policy from so much of the duty of excise leviable thereon under Section 3 of the Central Excise Act as is in excess of the amount calculated at the rate of 50% of each of the duties of Customs which would be leviable under Section 12 of the Customs Act, 1962 read with any other Notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act on the like goods produced or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orks v. Union of India - 1985 (20) E.L.T. 222 (S.C.). 5.The learned Counsel for the appellant has correctly pointed out that the view taken in Khandelwal Metal Engineering Works v. Union of India is no longer good law as it was overruled by the Constitution Bench of the Supreme Court in Hyderabad Industries Ltd. v. Union of India - 1999 (108) E.L.T. 321 (S.C.). It is true that this decision had been subsequently followed in a number of cases by this Tribunal in Weston Electronics v. CCE [Final Order No. 1214/99-B, dated 4-11-99]. CCE v. Weston Electronics [Final Order No. 312/2000-D, dated 21-2-2000] and Pacific Granites Ltd. (Fins) - 1999 (114) E.L.T. 917 (T) read with Misc. Order No. 39/2000-A, dated 31-3-2000. But the dispute does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty of Customs which would be leviable under the Customs Act, 1962 or under any other law for the time being in force. By including the term 'any other law for the time being in force' the provisions of Customs Tariff Act was also brought under the scheme. After the amendment, whatever amount of duty in excess of the sum of 50% each of the basic Customs duty under Section 12 of the Customs Act and CVD under Section 3 of the Customs Tariff Act was covered by the exemption clause. It is relevant to note that the amendment on 16-9-99 was not given any retrospective effect. The circular dated 24-9-99 issued by the Central Board of Excise Customs has also clarified that Notification No. 38/99 will take effect only from its date, namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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