2002 (3) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 21-2-1998 4-2-1999 4. 22-4-1998 5-5-1998 11-5-1998 25-1-1999 5. 3-2-1998 17-2-1998 21-2-1998 4-2-1999 6. 22-4-1998 5-5-1998 11-5-1998 5-1-1999 2.In the course of the assessment of the relevant Bills of Entry, the Assistant Commissioner of Central Excise added special additional duty at four per cent on the customs duty leviable on the goods. The appeal of the assessee therefrom was dismissed. The Tribunal, in further appeal, upheld the addition based on the judgment of this Court in Kiran Spinning Mills v. Collector of Customs (113 E.L.T. 753). 3.The contention of the assessee in these appeals against the order of the Tribunal is that the judgment in the case of Kiran Spinning Mills is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Tariff Act no additional duty should be charged. Attractive, as the6. argument is, we are afraid that we do not find any merit in the same. It has now been held by this Court in Hyderabad Industries Ltd. and Anr. v. Union of India and Others [1999 (108) E.L.T. 321 (S.C.) = JT 1999 (4) SC 95] that for the purpose of levy of additional duty Section 3 of the Tariff Act is a charging section. Section 3 sub-section (6) makes the provisions of the Customs Act, applicable. This would bring into play the provisions of Section 15 of the Customs Act which, inter alia, provides that the rate of duty which will be payable would be on the day when the goods are removed from the bonded warehouse. That apart, this Court has held in Sea Customs Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the taxable event. The taxable event, therefore, being the day of crossing of customs barrier, and not on the date when the goods had landed in India or had entered the territorial waters. We find that on the date of the taxable event the additional duty of excise was leviable under the said Ordinance and, therefore, additional duty under Section 3 of the Tariff Act was rightly demanded from the appellants." 5.The point to note is that for the purposes of customs duty, the taxable event occurs on the date on which the goods are cleared from a bonded warehouse for house consumption. It is that date which is relevant for the purposes of the rate of customs duty and any additional duty thereon. In the present cases, on the dates on which....