1999 (10) TMI 75

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....om a judgment rendered by the Customs, Excise and Gold (Control) Appellate Tribunal. 2.The respondents manufacture polyester chips, polyester staple fibre and tow from Mono-Ethylene Glycol (MEG). They imported the same and claimed that they were not liable to pay any additional duty of Customs thereon because the MEG was exempt from the payment of excise duty by virtue of a notification dated 4....

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.... could not claim the benefit of the said notification, but there is no discussion of this aspect. It was also urged on behalf of the Customs authorities that, in any event, the respondents had not satisfied the condition of the said notification because they had failed to follow the procedure laid down in Chapter X of the Central Excise Rules. On this aspect there is a discussion in the order of t....

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....onal duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India …..". The said excise notification exempts the MEG from the whole of the excise duty leviable thereon. There being, therefore, no excise duty leviable on the MEG, there is no additional duty that the MEG can be made liable to, having regard to the plain words of Section 3 of the....