1997 (8) TMI 81

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....he short question involved in this petition is that the Burma Teak imported by the petitioner from Singapore is exempted from import duty as per Notification No. 280/76-Cus., dated 2-8-1976 as amended by Notification No. 103/86-C.E., dated 17-2-1986. 2. It is the case of the petitioner that he had imported Burma Teak Squares that were produced or manufactured from Burma though it was purchased ....

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....facture of Burma without imported to India and then it is exempted from auxiliary duty of Customs leviable thereon under sub-section (1) of Section 43 of the Finance Act, 1985. Attempt made by the Counsel for the petitioner that the Notification only shows the exemption will be available without Burma Teak. We cannot agree to this proposition, it has to be taken into account the exemption of Custo....