TaxTMI 
TaxTMI 
1982 (11) TMI 171
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....d to as the Tariff Act. The Customs authorities also levied additional duty, generally known as countervailing duty, which is equivalent to the excise duty leviable on aluminium rods under Item 27 of the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as the Excise Act. Stating that no countervailing duty was payable, the appellant sought a refund of the same and this was rejected by the Assistant Collector of Customs. However, on appeal the Appellate Collector of Customs allowed the appeal and directed the refund of the countervailing duty levied on these goods. The Government of India issued a notice under s. 131 of the Customs Act to the appellant herein to show cause why the order of the Appellate Colle....
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...., by description, come under Item 27 of the First Schedule to the Excise Act. It is further contended that Item 70(i) will not attract excise duty under Item 27 of the First Schedule to the Excise Act which is referred to as the basis for levying the countervailing duty. 4.  Mr. K.N. Balasubramaniam, learned Standing Counsel for the Central Government, submits that even for items coming under Item 7O(i) of the First Schedule to the Tariff Act, countervailing duty is attracted as per Sec. 2-A of the Tariff Act since the goods referred under Item 70(i) could also come under the goods mentioned in Item 27 of the First Schedule to the Excise Act, and according to the learned counsel, the two norms are different and they are not inter depe....
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....;.... Provided that any such alloys or manufactures containing more than 97 per cent of aluminium shall be deemed to be aluminium in a crude form or aluminium, manufactures as the case may be, and dutiable as such. 6. Item 27 of the First Schedule to the Excise Act is extracted below: The First Schedule Item No. Description of goods Rate of duty 1 2 3 27. Aluminium (a) (i) in any crude form including ingots, bars, blocks, slabs, billets, shots and pellets. 30% ad valorem plus ₹ 2000 per metric tonne (ii) wire bars, wire rods and castings, not otherwise specified 30% ad valorem plus ₹ 2000 per metric tonne (b) Manufactures, the following viz, plates, sheets, circles, and strips in any form or size not otherwis....
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....cise Act. For the purpose of countervailing duty, the question is as to whether the goods in question would attract excise duty under the Excise Act. It cannot be stated that the goods similar to the one imported by the appellant would not attract excise duty, if produced or manufactured in India, and if so, Item 27 of the First Schedule would be attracted, in view of the fact that it is couched in general terms. Customs duty and excise duty are different and they come to be levied in different spheres and under different statutes, each of which is self-contained. Only for the purpose of levying countervailing duty under the Tariff Act, reference is made to the Excise Act and definitely not on the ground that goods as such are liable to exc....