TaxTMI 
TaxTMI 
2018 (9) TMI 458
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.... same party none appeared. Ld. AR points out that in all 3 matters have common issue involved is if additional duty of customs levied under Section 166 of the Finance Act, 1999 can be demanded in respect of goods which are eligible for Exemption Notification No. 94/96-Customs dated 06.12.1996. 2. Ld. Counsel for the appellant, Sh. JC Patel argued that in the proceeding, the impugned order grants the benefit of Notification 94/96-Customs and consequently by virtue of Clause 3 of Section 116 of the Finance Act, 1999, they become eligible to full exemption in respect of the additional duty of customs levied under Sub Section (1) of the Section 116 of the Finance Act, 1999. Ld. Counsel relied on the decision of Tribunal in the case of Eurotex ....
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....n relation to the levy and collection of the duties of Customs on such goods under Act or those rules and regulations, as the case may be." Sub Section (3) thereof extents the benefit of Exemptions under Customs Act also to the additional duty of customs levied under the Section 116 of Finance Act, 1999. Ld. Counsel relied on the decision of Tribunal in the case of Toyota Kirloskar Motor P. Ltd (Supra). In the said case while interpreting provision similar to Sub Section (3) of Section 116 of Finance Act, 1999, in respect of levy of National Calamity Contingent duty levied under Section 129 of the finance Act 2001, the Tribunal observed as follows: "4. Heard both sides. The National Calamity Contingent Duty was introduced in the budget o....
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....3-1-2006 with regard to export of goods and has clarified that none of the duties chargeable under any Act of Parliament which provides that in relation to levy and collection of such duty, the provisions of Central Excise Act and the rules made thereunder shall as far as may be apply; was/is payable on export of goods under bond. Such duties, inter alia include the following:- .............. .............. The National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) which was amended by Section 3 of the Finance Act, 2004 (13 of 2004). From the Section 129 of the Finance Act, 2001 and also from the above Circular issued by the ....