SHREE RAJASTHAN TEXCHEM LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the rival parties. Perused appeal.

(2.) This appeal filed by the appellant M/s. Shree Rajasthan Texchem Limited was admitted vide order dated 6th March, 2006 to consider whether Cess levied under section 5 of Textile Committees Act, 1963 is includable as a component of CVD.

(3.) The factual matrix reveals that the appellant is a manufacturer of Yarn. They had imported capital goods being Textile Machinery under bill of entry Nos. 11333 dated 28th September, 1995 and 11122 dated 31st October, 1995 and declared the same under Customs notification No.110/95-Cus dated 5th June, 1995 and claimed exemption from payment of customs duty in excess of 15% and whole of additional duties of excise.