2019 (11) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earing on behalf of the appellant submits that the identical issue has been considered by this Tribunal in the Case of M/s. Atlantic Shipping Pvt. Ltd Vs. CC., Jamnager-2018 (9) TMI 458- CESTAT wherein it was held that the Additional Duty of Customs @ Rs. 2 per litre on HSD covered under Sub Section (1) of the Section 116 of the Finance Act, 1999. 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. Very identical issue has been considered by this Tribunal in the case of M/s Atlantic Shipping Pvt Ltd wherein the following order was passed. 4. We have gone through rival submission, we find that Section 116 of Finance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d as follows: "4. Heard both sides. The National Calamity Contingent Duty was introduced in the budget of 2001 by virtue of Section 129 of the Finance Act, 2001. Section 129 is reproduced herein below: (1) "In the case of goods specified in the Seventh Schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the Union, by surcharge, a duty of excise, to be called the National Calamity Contingent Duty (hereinafter referred to as the National Calamity duty), at the rates specified in the said Schedule. (2) The National Calamity duty chargeable on the goods specified in the Seventh Schedule shall be in addition to any other duties of excise chargeable on such goods under the Central Excis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2004 (13 of 2004). From the Section 129 of the Finance Act, 2001 and also from the above Circular issued by the CBEC, it is very clear that Exemption Notification 108/1995 is applicable also to NCCD. The learned Advocate further brought to our notice the decision of this Tribunal in the case of Gokak Mills v. CCE, Bangalore - 2001 (129) E.L.T. 523 (Tri -Bang), wherein it was held while interpreting Notification No 214/86, Central Excise that the said notification issued under Rule 8(1) of Central Excise Rules exempts only basic excise duty and does not cover additional duty of excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The above was challenged in the Apex Court and the Apex Court allowed th....