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1997 (7) TMI 143 - SUPREME COURTApplicability of the Notifications No. 439/86 and No. 440/86, dated October 6, 1986 whereby partial exemption admissible in respect of basic customs duty and auxiliary customs duty on wood and articles of wood falling under Heading No. 40.08 of the Customs Tariff under Notifications No. 62-Cus., dated March 17, 1985 and No. 311/86-Cus., dated May 13, 1986 was withdrawn. Held that:- In the present case the original Bill of Entry that was submitted by the appellant on October 9, 1986 was for warehousing. The said Bill of Entry was treated as for home consumption only on October 23, 1986 by the Assistant Collector. This does not mean that the Bill of Entry for the goods for home consumption has to be treated to have been presented on October 9, 1986. Since the Bill of Entry was noted as for home consumption on October 23, 1986 it has to be as presented for that purpose on October 23, 1986. The duty was, therefore, payable on the basis of the rates in force on October 23, 1986. The Tribunal has, therefore, rightly held Notifications dated October 6, 1986 were applicable and the appellant was not entitled to refund of duty. We, therefore, do not find any merit in this appeal. In the circumstances we do not consider it necessary to go into the correctness of the view of the Tribunal that the Notifications dated October 6, 1986 did not come into operation till October 13, 1986 when the copy of the Gazette in which the said Notifications were published was made available for sale to the public. Appeal dismissed.
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