2005 (10) TMI 353

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....lant. Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants are a 100% Export - Oriented Undertaking (EOU) engaged in the manufacture and export of precision automotive components and ancillaries. Under the said Scheme, they can procure their raw materials duty free, whether by way of import or by way of purchase from the domestic market, ....

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.... time being in force, issued under sub-section (1) of Section 25 of the said Customs Act, on the like goods produced or manufactured outside India, if imported into India. In other words, the duty of excise payable under Section 3 of the Central Excise Act on the DTA clearance was an amount calculated at the rate of 50% of each of the duty of customs which would be leviable under Section 12 of the....

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....epartment raised a demand of differential duty of excise on the assessee for the DTA clearances for the aforesaid period. This demand was confirmed by both the lower authorities. Hence the present appeal. 2. After hearing both sides and considering their submissions, we find that, under Section 68 of the Finance Act, 1996, SAD of customs was leviable on like goods if imported into India du....

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....from duties shall, as for as may apply in relation to the levy and collection of the special duties of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such goods under that Act or those Rules and Regulations as the case may be". It would follow that, for the purposes of Notification No. 2/95-C.E., dated....