Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Tuticorin vs M/S. Dcw Ltd on 13 March, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/00177/2009 and C/CO/00047/2009
[Arising out of Order-in-Appeal No.17/2009, dated 25.02.2009 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli]
COMMISSIONER OF CUSTOMS, TUTICORIN
APPELLANT
Versus
M/s. DCW Ltd.
RESPONDENT
Appearance:
For the Appellant Ms. Indira Sisupal, Adv.
For the Respondent Shri C. Seethapathy, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 13-03-2015 FINAL ORDER NO. 40480 / 2015 Revenue says that the exemption granted subject to debit to the DEPB passbook, does not mean that the goods imported is duty-free. Once such import is not duty-free, that is liable to duty. Even though basic duty is exempted, cess is payable on the determinable basic duty. Learned Commissioner (Appeals) is in error to grant relief to the respondent holding no education cess is payable.
2. Learned counsel on the other hand submits that the Honble Madras high Court in the case of the appellant - Commissioner of Customs, Tuticorin Vs DCW Ltd., reported in 2014 (306) E.L.T. 398 (Mad.) held that if the exemption is granted subject to debiting amount in the DEPB, in absence of any basis for calculation of Education Cess, that shall not be realisable. This was also the view of the Honble High Court of Gujarat in the case of Commissioner of Customs Vs Pasupati Acrylon Ltd. reported in 2013 (296) E.L.T.182 (Guj.). The judgment of the Honble High Court of Gujarat has been upheld by apex court dismissing the appeal of Revenue in the case of Commissioner Vs Pasupati Acrylon Ltd. reported in 2013 (297) E.L.T.A102 (S.C.).
3. In view of the above, Revenue appeal is dismissed.
4. As the appeal of the Revenue is dismissed, the cross objection stands disposed. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 13-03-2015 DRAFT Remarks I II III Date of dictation 13.03.2015 Draft Order - Date of typing Fair Order Typing .03.2015 Date of number and date of dispatch 4 C/00177/2009 and C/CO/00047/2009