1987 (5) TMI 134

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....pellants. Shri S. Venkatraman, Consultant, for the Respondents. [Order per : G. Sankaran]. - These five appeals involve a common issue for determination. Hence they were heard together and are disposed of by this common order. 2. The facts may be briefly stated. The appellants imported several consignments of timber from Burma. In accordance with the extant notifications under Sec....

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....they denied the concessional rate of auxiliary duty applicable in terms of the different relevant notifications to "goods in respect of which the rate of duty of customs specified in the said First Schedule, read with any relevant notification of the Government of India for the time being in force, is nil or less than 60% ad valorem." The appellants cleared the goods on payment of higher rates of ....

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....s submitted that the ratio of the Tribunal's decision in the case of M/s. Indian Plywood Co. Ltd. (Supra) was squarely applicable to the present appeals also. However, he said he would like to adduce some additional arguments. He drew our attention to certain instances where certain goods were chargeable to different concessional basic duties of customs by virtue of notifications issued in relatio....

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....Indian Plywood Co. Ltd. case (Supra) wherein it was held that the standard rate of duty shown in the First Schedule to the Customs Tariff Act could not be considered as a rate of duty having nexus to the country of origin of the goods. The relevant rates would be only those where concessional rates have been fixed by the Central Government by means of notifications under Section 25(1) of the Custo....