2000 (9) TMI 498

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....Customs Duty at the rate of 5% leviable on the said Coking Coal by the appellants at the time of clearance of the goods. Further, the Additional Customs Duty which is equivalent to Excise Duty for the time being leviable on a like article, if produced or manufactured in India, was nil inasmuch as during the relevant period, the goods in question were exempted from payment of Central Excise Duty vide Notification No. 75/84-C.E. 2. The dispute in the present matter relates to the levy of Cess in terms of the Coal Mines (Conservation and Development) Act, 1974. Section 6 of the said Act provided for imposition of Excise Duties in respect of all coals manufactured and dispatched from the collieries in India. The Section under dispute is....

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....ct, 1975 which provides that liability to Additional Duty equivalent to the Excise Duty leviable under Section 6 of the Coal Mines (Conservation and Development) Act, 1974. The Commissioner (Appeals) has, further, observed that it is only for ascertaining whether any Duty of Excise is leviable on a like article produced or manufactured in India that one has to refer to the law or laws which provide for such a levy and that the Coal Mines (Conservation and Development) Act, 1974 has to be looked into to determine the quantum of such levy in case of imported Coal. Dr. Chakraborty, learned Advocate for the appellants also submits that the above reasoning of the Commissioner (Appeals) is contrary to the law laid down by the Hon'ble Supreme Cour....

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....p;Imposition of customs duty. - During the period in which any duty of excise is being levied under Section 6, the Central Government may, by notification, impose on all coal (including soft and hard coke) imported or brought into India from any place outside India, a duty of customs (which shall be in addition to any duty of customs for the time being leviable under any other law, at the rates equivalent to the rates of duty of excise levied under Section 6." A reading of the above Section clearly establishes that the same empowers the Central Government to issue a notification for imposition of Customs Duty on the imported Coal (in addition to normal Customs Duty) at the rates equivalent to the rates of Duty of Excise levied under Sect....