TMI Blog1999 (12) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... d valorem. Hence, from a perusal of the First Schedule read with Notification dated 28-4-1969 it is clear that so far as the import of phosphoric acid by the appellant is concerned, it falls at Serial No. 1 of the aforesaid Table and 15 per cent auxiliary duty is required to be paid. We also find support to the above reasoning of ours from the judgment of this Court in the case of Collector of Customs v. Western India Plywood Manufacturing Co. Ltd. [ 1989 (9) TMI 105 - SUPREME COURT OF INDIA ]. Appeal dismissed. - 4149 of 1991 - - - Dated:- 14-12-1999 - S.P. Bharucha, R.C. Lahoti and N. Santosh Hegde, JJ. [Judgment per : Santosh Hegde, J.]. - The appellant, who is a registered multi-unit co-operative society under the Bombay Co-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount collected from it. 3.It is not in dispute that at the relevant time the rates at which the customs duty was to be recovered was specified in the First and the Second Schedule of the Indian Tariff Act, 1934 which had provided for levy of duty at standard rate, preferential rate and protective rate as specified in the First Schedule. The import made by the appellant was referable to Item No. 28(16) which prescribed a standard rate and preferential rate of duty for phosphoric acid. 4.Section 19 of the Finance Act, 1974 has made a provision for levy of auxiliary duty on goods covered by the First Schedule to the Tariff Act, as amended from time to time, at 20% of the value of goods as determined in accordance with the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xx 4. xx xx xx Explanation : For the purposes of Serial Nos. 1 and 2 in the above table, the expression "the rate of duty of customs specified in the said First Schedule read with any relevant notification of the Government of India", in relation to any article liable to two or more different rate of duty, means that "rate of duty which is the highest of those rates ". 5. Before the High Court, it was contended on behalf of the appellant that the phosphoric acid imported by the appellant for the manufacture of fertilizer is liable to auxiliary duty @ 5% under Clause 2 of the aforesaid Table and not @ 15% under Clause 1. 6. Section 12 of the Act provides that except as othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provides that for the purpose of Serial Nos. 1 and 2, the expression "rate of duty of customs specified in the First Schedule read with any relevant notification of the Government of India in relation to any article liable to two or more different rates of duty, means that rate of duty which is the highest of those rates. In the instant case, it is seen that the highest rate of duty specified in the First Schedule for the phosphoric acid as per Item 28(16) is 60 per cent. Hence, in the instant case, the highest rate for import of phosphoric acid would have been 60 per cent but for the Notification referred to above, since the import in question was from Burma, the duty payable is 30 per cent ad valorem. Hence, from a perusal of the First ..... X X X X Extracts X X X X X X X X Extracts X X X X
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