2000 (1) TMI 195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave have put in issue the judgment of the Division Bench of the High Court of Madras, dated 28th January, 1988 [1988 (36) E.L.T. 272 (Mad.)] setting aside the judgment of a learned Single Judge dated 7th September, 1987 [1988 (33) E.L.T. 22 (Mad.)] in a batch of Writ Petitions. 2. The short question which requires our consideration is : Whether in the facts and circumstances of this case the appellant is entitled to the benefit of the Exemption Notification No. 62/83, dated 1-3-1983 issued by the Government of India in exercise of the powers under Section 25(1) of the Customs Act, 1962? The question arises in the following circumstances :- 3. The appellant imported certain items of machinery pursuant to a specific contract r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Single Judge. Hence, these appeals. 4. We have heard learned Counsel for the parties. Tariff Item 84.31 reads as follows :-   Heading No. Sub-heading No. and description of Article Standard Rate of Duty Central Excise Tariff Item     (1)  (2)  (3)  (4)       .... .... ....     84.31 Machinery for making or finishing cellulosic pulp, paper or paperboard. 40%         .... .... ....   Item 84.66 reads thus :-   Heading No. Sub-heading number and description of Article  Standard Rate  of Duty Central Excise Tariff Item ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 1962 and such contract or contracts has or have been so registered before any order is made by the proper Officer of Customs permitting the clearance for home consumption or deposit in a warehouse of items, components or raw materials."     Notification 61/83, gave benefit of reduction in the rates of Auxiliary Duty @ 20% on certain specified goods. Items 11 and 12 of that Notification read thus :- "11. Goods falling under Heading No. 84.31 but excluding paper making machinery and component parts thereof. 12. Goods falling under Heading No. 84.66." The relevant portion of Notification No. 62/83-Cus., dated 1-3-1983 providing total exemption from Auxiliary Duty on 19 items provides in Item 15 : "15. 84.31 Pape....