2010 (6) TMI 426

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....; Shri M.B. Bal, JDR, for the Appellant. Shri Parth Banerjee, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed this Appeal against the impugned Order whereby the Commissioner (Appeals) held that the Additional Customs Duty under Section 3 of the Customs Tariff Act, 1975 is not leviable on the input of the Used Beverage Can....

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....ty i.e. ,if the article is excisable, as per the decision of the Hon'ble Supreme Court of India in the case of Hyderabad Industries Ltd. & Anr. v. UOI & Ors. [1999 (108) E.L.T. 321 (S.C.)]. Following the said decision of the Hon'ble Apex Court, the Zonal Bench, Bangalore, CESTAT in the case of Karnataka Chemical Industries Corpn. Ltd. v. Commissioner of Customs, Cochin [2005 (183) E.L.T. 207 (Tri.....

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....ce the imported goods are excisable goods and liable to Additional Customs Duty. The Revenue submitted that under the Central Excise Tariff Act, aluminium waste and scrap is covered under Chapter Heading 76. It is also submitted that Baled Aluminium Used Beverage Cans scrap is also covered under this Tariff Heading. 4. The Respondents relied on the decision of the Hon'ble Supreme Court in ....

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....ufactured in India. As per the explanation if an imported article is one which has been manufactured or produced then it must be presumed, for the purpose of Section 3(1), that such article can likewise be manufactured or produced in India. For the purpose of attracting additional duty under Section 3 on the import of a manufactured or produced article the actual manufacture or production of a lik....