2006 (1) TMI 533

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....an, Member (J)]. - Both these appeals raise a common question of law and facts and they are taken up together for disposal as per law. The appeals arise from O-I-A 66-67/2003, dated 6-10-2003. The issue pertaining to levy of additional duty of customs equal to the rubber cess on import of natural rubber from Thailand. The assessee had taken a plea that cess is not leviable on import of natural r....