1993 (7) TMI 202

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.... imported Rosin from Nepal on different dates without payment of additional duty of customs, equal to excise duty, as per provisions of Section 3 of the Customs Tariff Act, 1975. Accordingly, four different show cause notices were issued to all the appellants calling upon them to show cause as to why the additional duty of customs leviable thereon under Section 3 of Customs Tariff Act, 1975 be not recovered from them. All the appellants contested the show cause notices, but the Assistant Collector of Customs, Lucknow, confirmed the demands vide his four separate Orders of different dates. Against these Orders of the Assistant Collector all the appellants filed their appeal before the Collector (Appeals), Allahabad, who vide his common Order....

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.... (32) E.L.T. 465 (Mad.) wherein a Single Judge of the Madras High Court held that exemption under Central Excise is also applicable for Countervailing duty, that is to say, when no excise duty is in force and could be levied on the goods, then there is no question of the levy of additional duty under Section 3(1) of the Customs Tariff Act, 1975. 3.1 Shri S.L. Dutta, learned counsel, also invited our attention to the Court Room Highlights, reported at Page A-112 of Volume 60 of Excise Law Times, 1992 wherein against the Order of the Bombay High Court dated 3-12-1991 in W.P. Nos. 2167 of 1982 and 2025 of 1982 holding inter alia that the exemption granted by the Central Government, either fully or partially under Rule 8(1) of the Central Ex....

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....e have considered the submissions and the case law cited at the Bar. The Collector (Appeals) while rejecting the claim of the appellants has observed as follows :- 5. On a perusal of the facts of the present case and the case law, we are of the view that no fault could be found in the aforesaid reasonings and findings recorded by the Collector (Appeals), as extracted above. The Calcutta High Court in the case of Eastern Spinning Mills & Industries Ltd. v. Union of India, 1988 (37) E.L.T. 14, held that the expression "exempted from the whole of the duty of Customs leviable thereon under the said First Schedule" used in Notification No. 216/80-Cus., dated 1-11-1980, allowed exemption only from the basic customs duty leviable under the....

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....ut are different and distinct duties of Customs and the measure of each is also different. Section 25 of the Customs Act confers power to grant exemption from Customs duty. Section 3(6) of the Tariff Act provides that the provisions of the Customs Act relating to exemption so far as may be apply to the duty chargeable under Section 3 viz., additional Customs Duty. Therefore, the language of the Notification will determine the exemption granted for the particular duty viz., Customs duty or Additional Customs duty or both. A Full Bench of the Bombay High Court in the decision reported in Apar Private Ltd. v. Union of India, 1985 (22) E.L.T. 644 (Bom.) (para 61) has also held that the exemption Notification under Section 25 of the Customs Act ....