CC Vs. VIKRANT TYRES

JUDGEMENT

(1.) All the 4 appeals filed by revenue are directed against Orders -in -Appeal C. Cus. No. 270 to 274/1999; No. 276 to 279/99; No. 280 to 289/99 and No. 299 to 309/99 all dated 13.5.1999 by which the Id. Commissioner (Appeals) had allowed the appeals filed by the respondent assess before him.

(2.) Revenue has come in appeal on the ground that CESS is leviable on the imported goods also where countervailing duty has been levied on the imported textile machinery including fabrics. On all those cases, where countervailing duty is leviable, CESS is also leviable under Section 3 of Textile Commodity Act, 1963.

(3.) Appearing on behalf of the revenue, SDR Smt. Bhaghya Devi submits that this issue has been decided in favour of the revenue against the same assessee by this Bench vide Final Order No. 557 to 558/2002 dated 6.5.2002 in Appeal Nos. C/89/98 and C/346/99 as wherein the Tribunal has held that CESS is also leviable under Section 3 of Textile Commodity Act, 1963 as excise duty leviable as CVD on imported textile machinery including fabrics.