- (1.) Heard the learned counsel for the parties exhaustively.
(2.) These appeals are filed against the Judgement and order dated 12-9-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta (hereinafter referred to as "the Tribunal") in Appeals Nos. C-7-9 of 1997. The Tribunal arrived at the conclusion that on imported low ash coking coal, the respondent was not liable to pay additional customs duty under Section 3 of the Customs Tariff Act, 1975 (hereinafter referred to as "the Act"). Feeling aggrieved by the said decision of the Tribunal, the Department has preferred these appeals.
(3.) The question for consideration in the present appeals is as to whether the respondent is liable to pay additional customs duty as provided in Section 3 of the Customs Tariff Act, 1975 on the imported low ash coking coal. There is no dispute about the respondent having paid the basic customs duty on the imported item at the rate of 5%. Section 3 of the Customs Tariff Act, 1975 provides for levy of additional duty equal to excise duty. The same is reproduced as under: "3. Levy of additional duty equal to excise duty.-(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article. * * * Explanation.-In this section, the expression 'the excise duty for the time being leviable on a like article if produced or manufactured in India' means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India, or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty.";