2003 (10) TMI 437

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....Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Vazir Polymers Ltd. is whether the additional duty of Customs is payable by them being a unit under Kandla Special Economic Zone in respect of the goods cleared in Domestic Tariff Area, when the Duty of Excise is exempted under a Notification in respect of domestic goods. 2. Shri Jitender Singh, learne....

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.... further, emphasised that countervailing duty or the Additional Customs duty is always equal to excise duty payable on similar goods manufactured in India, that if excise duty payable on similar goods manufactured in India is nil, the Additional Customs duty payable by a Special Economic Zone unit for the goods manufactured and cleared in DTA is only being equivalent to Excise duty payable on such....

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.... zone, a special economic zone or a hundred per cent Export Oriented Undertaking, and brought to any other place in India". He, therefore, submitted that in view of the amendment made in Notification No. 3/2001, the benefit of the Notification is not applicable to a unit in a special economic zone. In reply, the learned Advocate relied upon the decision in the case of Ratnagiri Textiles Ltd. v. CC....

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....o Customs duty when they clear the goods manufactured by them in Domestic Tariff Area. The submissions of the Appellants would have been acceptable but for the Explanation inserted in the Notification No. 3/2001 which provides that nothing contained in this exemption Notification shall apply to plastic material reprocessed in a special economic zone. Once the Notification restricts its application....