1991 (5) TMI 160

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....Appellants. Shri L.C. Chakraborty, JDR, for the Respondent. [Order per : Jyoti Balasundram, Member (J)]. - The above appeals involve determination of a common issue and are hence being heard together and disposed of by this common order. 2. The issue for resolution is the eligibility of goods imported by the appellants herein to the benefit of exemption Notifications 280/76,62/85 and 9....

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....rom Burma. It is not as if the appellant is at liberty to avail of the benefit of both the Notifications at his will and thus avoid payment of basic duty of customs, additional duty of customs and auxiliary duty of customs. If he elects to avail of the benefit of Notification No. 280/76-Cus. because the goods had originated from Burma, while total exemption from payment of basic duty of customs is....

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.... in the rough, (ii) wood roughly squared and half-squared, but not further manufactured (iii) wood sawn length-wise sliced or peeled, but not further prepared from payment of customs duty in excess of 10% ad valorem and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975. Notification No. 95/85-Cus. exempts goods from customs duty by virtue of Notifica....

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....under Notification No. 62/85-Cus. A combined reading of the three Notifications makes it obvious that in order to get the benefit of exemption from additional duty and auxiliary duty, the goods will have to suffer basic customs duty at the rate of 10% ad valorem. We are unable to accept the arguments of the learned Consultant that the goods are entirely exempt from payment of basic customs duty. T....