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1989 (10) TMI 67 - SUPREME COURTInterpretation of Notification Nos. 59/83 and 126/84 - Held that:- Considering the language of the notification the result of reading the First Schedule along with the relevant notifications is that imports of timber into India from most countries is charged to effective basic customs duty as per the tariff in the Schedule whereas in respect of imports from Burma, Nepal, Bhutan and Bangladesh, the rate of effective basic duty is nil. The position, therefore, is that the article in question is liable to two or more different rates of effective basic duty based on the country of origin for the import. It, therefore, follows that the auxiliary duty is to be determined with reference to the higher of the two effective rates of duty. Allow the appeals and restore the orders of the Assistant Collector rejecting the claims of refund filed by the assessees.
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