9911796707
TMI Blog2009 (3) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... declared by them. However, it is the Revenue's case that inasmuch as the Notification No. 36/2001-Cus. (N.T.) dated 3-8-2001, as amended by Notification No. 52/2001-Cus. (N.T.) dated 9-10-2001, fixed the tariff value for brass scrap, the same has to be adopted as assessable value, for the purposes of payment of duty. On the other hand, the appellant's contention is that, the Notification No. 36/2001-Cus. (N.T.), as amended by Notification No. 52/2001, stands declared ultra virus by the Hon'ble High Court of Karnataka in the case of Param Industries Ltd. reported in 2002 (150) E.L.T. 3 (Kar.), the duty cannot be demanded on tariff values. 3. We have heard both the sides duly represented by Shri P.V. Seth, Ld. Advocate and Dr. M.K. Rajak, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, namely :- In the said notification, for the Table, the following Table shall be substituted, namely, - "TABLE S. No. Chapter or Heading No. or sub-heading No. Description of goods Tariff value (US $ per metric tonne) (1) (2) (3) (4) 1. 15.11 Crude Palm Oil 286 2. 15.11 RBD Pal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification by the Hon'ble High Court, it has to be held that the entire table annexed to the Notification, whether original or subsequently amended, also gets set aside. Inasmuch as the Serial No. 5 of the same was in respect of brass scrap, it has to be held that the brass scrap stopped attracting tariff value fixed by the said Notification. 5. The reasoning adopted by Commissioner (Appeals) is that Hon'ble Karnataka High Court was dealing with the case of vegetable oils and found that the large number of vegetable oils of the same class have been left out and it was on this ground the Notification was set aside. Inasmuch as the High Court was not dealing with the brass scrap, the said decision cannot be made applicable to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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