TMI Blog2009 (3) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, it has to be held that the entire Notification was set aside, in which case, tariff value fixed vide said Notification in respect of import of brass scrap cannot be adopted. Ld. DR has not shown us any order to the contrary. The judgments relied by him are only on the issue that the Government has the powers to fix tariff value, in which there is no legal dispute. - C/393-413 and 486-488/2004 - A/620-643/2009-WZB/AHD - Dated:- 16-3-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri P.V. Seth, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed off by a common order as the issue invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table below, in respect of the imported goods of the description specified in the corresponding entry in column (3) of the said Table and falling under Chapter or heading or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is specified in the corresponding entry in column (2) of the said Table, having regard to the trend of the value of such or like goods. 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 1511 Crude Palm Oil 337 2 1511 RBD Palm Oil 351 3 1511 RBD Palmolein 372 [Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore entries. Brass scrap was also declared as one of the product in respect of which tariff value would be applicable. The amendment, replacing the original table came into effect on 9-10-2001. As such, said Notification 36/2001-Cus. (N.T.) had five entries, including brass scrap, as on 9-10-2001. 4. The said Notification was the subject matter of decision by the Hon'ble High Court of Karnataka, in the case of Param Industries Ltd. v. UOI, referred supra. Though, the brass scrap was not one of the disputed items before the Hon'ble High Court, but the entire Notification No. 36/2001-Cus. (N.T.) was held to be not sustainable. Accordingly, in Para 16, the Hon'ble High Court had held that - "the impugned Notification is set aside and the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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