2002 (12) TMI 292

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....., for exporting to various countries; that they had imported Wet Blue Buff Hides falling under sub-heading No. 4101.10 of the First Schedule to the Customs Tariff Act from Nepal during the month of March, 2000. The goods were cleared without payment of duty and that subsequently a show cause notice dated 8-9-2000 was issued for demanding Special Additional Duty from them; that the Commissioner (Appeals) under the impugned order has confirmed the demand of duty along with interest. He further submitted that Notification No. 18/2000-Cus., dated 1-3-2000 provides exemption from Special Additional Duty to all goods which are exempt from (a) the whole of the duty of customs leviable thereon under the First Schedule; and (b) the whole of the dut....

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....ontext of central excise duty leviable under the Central Excise Act and it cannot be made applicable to the Customs Act. He relied upon the decision in the case of Associated Cement Cos. Ltd. v. CC [2001 (128) E.L.T. 21 (S.C.) = AIR 2001 (S.C.) 862] wherein it has been held that "under the Central Excise Act, the very specification or inclusion of goods in the First Schedule of the Central Excise Tariff Act would make them excisable goods subject to duty whereas the provisions under the Customs Act seem to be somewhat different." The Supreme Court has held therein that "the expression chargeable to duty on which duty has not been paid" indicates that goods on which duty has been paid or on which no duty is leviable, and, therefore, no duty ....