Countervailing duty on imported nylon fabrics upheld, along with cess and additional excise duty under the governing statutes.

Countervailing duty on imported nylon fabrics was treated as payable at the rate of excise duty leviable on like indigenous goods under Section 3 of the Customs Tariff Act, 1975. On the same reasoning, cess under Section 3 of the Textile Commodity Act, 1963 was held leviable on the textile goods, and the additional excise duty under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 was also upheld. The Tribunal followed earlier decisions and the Gujarat High Court's view, confirming that these levies could be sustained on the imported fabrics and rejecting the importer's challenge.

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Issues: Whether additional customs duty under Section 3 of the Customs Tariff Act, 1975 and additional excise duty under Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 were leviable on the imported nylon fabrics, and whether cess was leviable under Section 3 of the Textile Commodity Act, 1963.

Analysis: The Tribunal noted that the same controversy had already been decided against the importer in earlier decisions, where it had been held that countervailing duty under Section 3 of the Customs Tariff Act, 1975 is payable at a rate equal to the excise duty that would be leviable on the like indigenous goods. The Tribunal further noted that cess was held leviable on the relevant textile goods under the Textile Commodity Act, 1963 and that the same view had been followed by the Gujarat High Court. Following those decisions, the Tribunal rejected the challenge to the levy of additional excise duty as well.

Conclusion: The levy of additional customs duty, cess, and additional excise duty on the imported nylon fabrics was upheld, and the assessee's challenge failed.

Final Conclusion: The impugned orders were affirmed and both appeals were rejected on merits.

Ratio Decidendi: Countervailing duty equal to the excise duty leviable on like goods is chargeable on imported textiles, and the connected cess and additional excise duty levies are sustainable where upheld by the governing statute and binding precedent.

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