COLLECTOR OF CUSTOMS versus M/S PRESTO INDUSTRIES

COLLECTOR OF CUSTOMS versus M/S PRESTO INDUSTRIES

Due to non-payment of additional duty prescribed under Section 3(1) of Customs Tariff Act, 1975, the respondent failed to comply with the condition in clause (b) to the proviso to Notification No. 16/83-CE dated 11.2.1983; therefore, exemption from excise duty is not available.

Parties
Appellant: Collector of Customs; Respondent: M/s Presto Industries
Jurisdiction
India
Judgment Date
15 February 2001
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal
Outcome
Appeals allowed
Legal Topics
Exemption Notification, Additional Duty of Customs, Interpretation of Notifications, Free Trade Zone
Customs Law Excise Law Exemption Notification Additional Duty of Customs Interpretation of Notifications Free Trade Zone

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Parties

Collector of Customs

Appellant

M/s Presto Industries

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether benefit of Notification No. 16/83-CE dated 11.2.1983 is available without payment of additional duty under Section 3(1) of the Customs Tariff Act, 1975 for waste and scrap cleared for home consumption from Free Trade Zone.

Ratio Decidendi

Due to non-payment of additional duty prescribed under Section 3(1) of Customs Tariff Act, 1975, the respondent failed to comply with the condition in clause (b) to the proviso to Notification No. 16/83-CE dated 11.2.1983; therefore, exemption from excise duty is not available.

Court Disposition

Appeals allowed

Orders

  • Orders of Collector of Customs (Appeals) and CEGAT set aside; orders of Assistant Collector of Customs restored
  • No order as to costs