TaxTMI 
TaxTMI 
1989 (12) TMI 213
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.....K. Bhatnagar, Member (T)]. - The appellants[1] have requested that it may be decided on merits in their absence vide their letter dated 28-8-1989. 2. The Ld. JDR mentions that this (is) a case of a dispute regarding effective rate of duty on Cloves imported from specified areas in terms of Notification No. 431/76- Cus., dated 1-11-1976 as amended. 3. The table annexed to this notification con....
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.... request that this view may be reconsidered ab initio since it is conceivable that in some situations7½% ad valorem may work out to be more than the amount arrived at the rate of Rs. 20/- per kg. and therefore it could not be the intention of the notifying authority to use the phrase "less 7½%" to mean "less 7½% ad valorem". 9. The Bench also observed that the word ad valorem....
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....herefore, not open to us to read what is not there or add the phrase "ad valorem". 14. In the Tribunal's order in the case of M/s. Cart Land Exporters, Madras (supra) the Tribunal has relied upon one of the explanatory notes to the Schedule. This note, however, explains the use of sign of the "percentage" in the Tariff Schedule whereas the entry required to be interpreted by us is an entry in the....
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....sequently, the appeal stands accepted. 19. [Order per : Jyoti Balasundaram, Member (J) for herself and for Shri S.L. Peeran, Member (J)]. -I have gone through the order recorded by learned Technical Member and express by inability to accept the same. 20. The very same issue has been decided by the Tribunal in the case of Collector of Customs v. Cart Land Exporters and the Tribunal, in a detailed....