2002 (5) TMI 102

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....oth these appeals a common question of law is involved and hence they are taken up together for disposal as per law. 2. The appellant had filed refund claim on the ground that additional customs duty under Section 3 of Customs Tariff Act is not leviable on the imported nylon fabrics equal to cess under the Textile Commodity Act, 1963 as also Additional Excise Duty (AED) under Goods of Special I....

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....ct, the levy of AED on nylon tyre cord fabric is not proper and according to the above act. They contend that AEC shall be levied on goods produced or manufactured in India. They contend that as the cess becomes not leviable, therefore AED have been imposed. 4. Ld. SDR points out that the issue is no longer res integra and the Tribunal had the occasion to the very products and reject the same i....

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....deration of the submission we notice that the Tribunal had the occasion to consider the very argument raised by the party and the said arguments were rejected on the grounds that the countervailing duty levied under Section 3 of Customs Tariff Act, 1975 has been equal. The Tribunal has also held that CESS is also leviable under Section 3 of Textiles Commodity Act, 1963 being levied as excise duty ....