2004 (7) TMI 462

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....ngh, learned Advocate, submitted that the Appellants, a 100% E.O.U., manufacture various types of yarn; that they had sold polyester viscose blended yarn to M/s. Rajasthan Spinning & Weaving Mills Ltd., who were holding the Quantity Based Advance Licence against release Order, on payment of Central Excise duty in terms of Notification No. 82/92-C.E., dated 27-8-92; that subsequently they filed a refund claim as they had paid duty in excess of the duty leviable since they had added the amount of basic customs duty which was otherwise exempted in the assessable value for arriving at the value for the purpose of determining the duty; that the Asstt. Commissioner under Order-in-Original dated 11-4-97 sanctioned the refund to them holding that i....

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....d into India; that the manner is provided in Section 3 of the Customs Tariff Act for the purpose of computing the Additional Customs duty; that as per sub-section (2) of Section 3 of the Customs Tariff Act the value of the imported articles shall be the aggregate of the value of the imported articles and any of duty of Customs chargeable on that article under Section 12 of the Customs Act and any sum chargeable on that article under any law for the time being in force; that accordingly the Customs duty chargeable on like articles is to be added in the value of the goods cleared by a 100% E.O.U. for the purpose of levying Additional Customs duty. He, further, submitted that Notification No. 82/92-C.E., has been issued under Section 5A of the....