2016 (12) TMI 472

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...., preferred by it is contrary to law. The petitioner had imported mobile phones and paid additional duty of customs at the rate of 6% of the value from the imported goods which is equivalent to the rate of excise duty. Under prevailing notification and at the relevant time the rate of excise duty was 1% subject to condition that no CENVAT credit was availed of. The petitioner - being an importer and not a manufacturer had not availed of CENVAT credit. But the petitioner claimed difference between excise duty leviable on like goods and the additional customs duty under a Notification no.12/2012 - CE, read with Section 3 (1) of the Customs Tariffs Act. The Assistant Commissioner who considered the refund application, applied the law declared ....

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....d held that "it is impossible to imagine a case where in respect of raw nephtha used in HDPE in the foreign country, Central Excise duty leviable under the Indian Law can be levied or paid." Thus, the CEGAT found that only those conditions could be satisfied which were possible of satisfaction and the condition which was not possible of satisfaction had to be treated as not satisfied. 7. We are of the opinion that the aforesaid reasoning is no longer good law after the judgment of this Court in Thermax Private Limited v. Collector of Customs (Bombay), New Customs House [1992 (4) SCC 440=1992 (61) ELT 352 (SC)] which was affirmed by the Constitution Bench in the case of 'Hyderabad Industries Limited v. Union of India' [1999 ....

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....atable to the use of that expression in the first limb which is of a like article being produced or manufactured in India. The words 'if produced or manufactured in India' do not mean that the like article should be actually produced or manufactured 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 an 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 like article in India is not necessary. For quantification of additional duty in such a case, it has ....