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1999 (12) TMI 61 - SC - CustomsWhether 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? Held that:- 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 No. 14, dated 1-3-1974, since the import in question was from Burma, the duty payable is 30 per cent ad 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.
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