1988 (3) TMI 270

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....lant. Shri G.V. Naik, Jt. C.D.R., for the Respondent. [Order per : K. Prakash Anand, Member (T)]. - By issue of Notification No. 90/70-C.E., dated 1-5-1970, Central Government divided tea growing areas into zones fixing different rates of duties on tea, produced in different zones. At this point of time, Dibrugarh was a sub-division in the district of Lakhimpur, which was placed under Zon....

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.... the territory of India other than areas included in Zones I, II, III, IV, V and VI - Rs. 0.40 per Kg." This is as against Deptt.'s classification under Zone V, which included the district of Lakhimpur and rate of duty was Rs. 1.30 per Kg. 4. On 28-1-1982, the Central Government issued another Notification No. 9/82 which amended the Notification No. 184/81. As a result, the words 'district o....

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....price and, therefore, they should pay the highest duty as per the notification. The Assistant Collector also held that the amending Notification No. 184/81 established that it was the Government's intention to include Dibrugarh district in Zone V all along. This view was also upheld by the Collector (Appeals), against whose orders, the appellants are now before us. 7. We have heard Shri LC. ....