HINDALCO INDUSTRIES LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner No. 1 Company claims to be carrying on the business of manufacturing aluminium from bauxite ore at its factory at Renukoot in Sonbhadra District of Uttar Pradesh. According to the petitioners, the process of manufacture requires the use of pre-baked carbon anodes which are manufactured by the petitioner Company. Coal Tar Pitch is one of the raw materials which is required for manufacturing such anodes, and the same is largely imported by the petitioner Company from sources in Japan and Germany.

(2.) According to the petitioners, customs duty is imposed on such import of Coal Tar Pitch, and at all material times there was an additional duty leviable by the customs authorities, commonly known as countervailing duty, which was equivalent to the excise duty chargeable under the Central Excise Tariff on similar goods manufactured in India.

(3.) It appears that the relevant heading of the Central Excise Tariff is 27.08 and the relevant sub-headings are 2708.11, 2708.19 and 2708.20.