1989 (10) TMI 67

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..... and Gold Appellate Tribunal dismissing the appeals preferred by the Collector of Customs in the cases of M/s. Hunsur Plywood Pvt. Ltd. and M/s. Veneer Mills. The question raised involves the interpretation of Notification Nos. 59/83 and 126/84. These notifications are identically worded in all material respect with Notification No. 265/Cus., dated 8-12-1982 and the question before us is directly g .....

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..... and that, in view of this, the explanation to the Notification in question has to be confined in its application only to a comparison of the rates applicable under notifications of concession to goods imported from certain "countries of origin". In this case, though there are four different notifications, one each in respect of Burma, Nepal, Bangladesh and Bhutan, they are all notifications of com .....

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..... that may have been entered into between the Government of India and the countries from which the goods in question are imported. In the first place, there is no material in the case before us to show that the notification under Section 25 was issued in pursuance of an agreement under Section 5 of the Customs Tariff Act. That apart, if this argument were sound, the auxiliary duty, in a case where i .....

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..... e the same in a case like the present where the imports come from two sets of countries the imports from which attract two different effective basic rates of duty, although the difference arises because in respect of one set of countries there is no notification of concession while in relation to the other there is a complete exemption granted under a notification. As we have pointed out, there is .....

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..... erence to the higher of the two effective rates of duty. 5. We, therefore, see no reason to reach a different conclusion in the present case from that arrived at by us in the case of Western India Plywood Manufacturing Co. Ltd. We, therefore, allow the appeals and restore the orders of the Assistant Collector rejecting the claims of refund filed by the assessees. The appeals are allowed but there .....

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