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2013 (10) TMI 1053 - MADRAS HIGH COURTImposition of 50% duty on wheat by issuing notification u/s 8A of Customs Tariff Act, 1975 - Validity of Notification No.127/99-Customs - Import of wheat falling under Customs Tariff Sub-heading 1001.90 of Chapter X of the Customs Tariff Act, 1975 from Australia - Held that:- It is not the case that the increased rate of duty is payable when only there is a "Nil" rate and not when there is Free rate of duty. We may note that under Section 25 of the Customs Act, the Government has the authority to grant exemption from duty only conditionally or in absolute terms and in which event, the power under Section 25 of the Customs Act will only go for exempting generally and in absolute terms, thus making import free of any liability under the Act or permit import, subject to such conditions as it may deem fit in the given circumstances - there could not be much of difference in an item being notified under the Customs Tariff Act as 'Nil" or "Free". As already pointed out, the Central Government has power under Section 8A of the Customs Tariff Act to increase the rate of duty in respect of goods falling under First Schedule. It matters very little whether the same is on "Nil" or "Free" rate of duty - Following decision of Associated Cement Companies Limited. Vs. Commissioner of Customs [2001 (1) TMI 248 - Supreme court of India] - Decided against assessee.
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