MRF Limited Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that additional duty of customs is very much leviable under Section 3(1) of the Customs Tariff Act in respect of imported natural rubber equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947. Accordingly, refund rightly denied and appeal rejected.
Facts- The appellant had imported natural rubber during the relevant period as mentioned in the respective appeals by classifying the same under Customs Tariff Heading 40012100; the relevant Bills of Entry were assessed to Additional Duty of Customs under Section 3(1) of the Customs Tariff Act, 1975 (CVD) equal to Rubber Cess under Section 12 of the Rubber Act, 1947. The appellant paid the rubber cess under protest and filed refund claims which were rejected. Aggrieved by the rejection of the refund claims, they filed appeals before Commissioner (Appeals) who in turn, upheld the rejection of refund claims. Hence, the present appeals.
Conclusion- This Tribunal in the appellant’s own case referring to the earlier judgments and Larger Bench judgment in the case of TTK – LIG Ltd. Vs. Commissioner [2006(193) ELT 169 (Tri. LB)] on the said issue, held that additional duty of customs is very much leviable under Section 3(1) of the CETA in respect of imported rubber equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947. The impugned order rejecting the refund claims is sustained. Appeal is dismissed.
