Extension of benefit of conditional Central Excise notifications for the purpose of levy of countervailing duty under Section 3(1) of the Customs Tariff Act, 1975 - regarding

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....on of benefit of conditional Central Excise notifications for the purpose of levy of countervailing duty under Section 3(1) of the Customs Tariff Act, 1975 - regarding. I am directed to refer to the subject mentioned above and to say that representations have been received in Board's office whether the benefit of conditional Central Excise notification prescribing a concessional excise duty shou....

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....n notification under Central Excise Act and Rules applied to imported goods for the purpose of levy of additional duty of Customs. There is also no dispute that the imported goods/importers should satisfy the conditions of exemption notifications if they claim the benefit of exemption. This is the law laid down by Supreme Court in the Thermax case [1992 (61) ELT 352 (SC)] and the Bombay High Court....

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....f duty has been taken. The goods were manufactured abroad. It is common knowledge that the Central Excise Act of India and Central Excise Rules of India do not apply to manufacture abroad. Therefore, the appellant's claim that the imported consignments fulfil the requirement of notification has no substance or basis in facts. In other words, it is clear from the exemption notification that it exem....

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....above, candles imported into India will be chargeable to CVD @ 16% and not 4% as it is not possible to verify the condition regarding non-availment of CENVAT credit as also other conditions. Where practice is otherwise, immediate safeguard measures for recovery of duties short levied may be taken. 4. It may also be noted that the above judgement does not deny the benefit of an exemption under con....