2006 (1) TMI 533

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..... ran, Member (J)]. - Both these appeals raise a common question of law and facts and they are taken up together for disposal as per law. The appeals arise from O-I-A 66-67/2003, dated 6-10-2003. The issue pertaining to levy of additional duty of customs equal to the rubber cess on import of natural rubber from Thailand. The assessee had taken a plea that cess is not leviable on import of natural .....

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..... pex Court. Learned DR seeks for dismissal of the appeal. 3. On a careful consideration, we notice that the Larger Bench in terms of Section 2 of the Rubber Act 1947 has held that Cess is leviable on imported rubber also. In view of this position, there is no merit in both the appeals and the same are rejected. (Pronounced and dictated in open Court)
Case laws, Decisions, Judgements, Ord .....

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