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TMI Blog1997 (8) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is the classification in the Central Excise for the purpose of levy of additional duty of Customs, oleopine resin imported by the respondent. For the levy of additional duty of Customs equal to Central Excise duty for the time being in force it is the classification of Central Excise Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court in Khandelwal Metal v. Union of India - 1985 (20) E.L.T. 222 (S.C.). He next contends that Section 3(1) of the Customs Tariff Act provides in the explanation that where different rates of duties are prescribed for the same time, the highest of the rates would be charged. Both these arguments proceed on the assumption that the goods classifiable under sub-heading 10 and 90 are the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of condition. This argument therefore cannot be accepted. 4. The contention that existence of two sub-headings of which one is for goods manufactured with the aid of power answer the respondent's contention that the goods, being natural product, do not require the aid of power for other product cannot be accepted. This is not the ground of which the Commissioner (Appeals) allowed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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