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Issues:
Interpretation of the words in a notification regarding the rate of duty of customs specified in the First Schedule, application of the explanation in the notification, differing interpretations by Appellate Collectors, condonation of delay in filing an appeal, consideration of standard rate of duty in relation to the country of origin of goods, conflicting arguments regarding preferential rates of duty, and the final decision by the Tribunal based on previous judgments. Analysis: The judgment dealt with the interpretation of a notification concerning the rate of customs duty specified in the First Schedule and any relevant government notifications. The key issue revolved around the explanation in the notification, which clarified that for goods liable to different duty rates due to their country of origin, the highest duty rate should apply. The Tribunal considered differing interpretations by two Appellate Collectors, one emphasizing exemption rates and the other including the standard rate of duty in the assessment. Before the hearing commenced, a delay in filing an appeal was condoned by the bench due to no objection from the opposite party. The Collector Appeals from Madras and Bombay presented conflicting views on the application of the explanation, with one focusing on exemption rates and the other on including the standard duty rate for goods based on their country of origin. The arguments presented by both sides highlighted the importance of whether preferential rates or the standard rate of duty should be considered for goods originating from different countries. The Tribunal acknowledged the strength of the standard rate argument, emphasizing that the country of origin determines the applicable duty rate, even if it results in discrimination based on origin. Despite the unsatisfactory interpretation of the notification's terms, the Tribunal ultimately directed that assessments should align with previous judgments excluding the standard rate of duty. This decision was based on the Tribunal's prior rulings in 1987, emphasizing the application of preferential rates rather than including the standard duty rate in assessments. In a separate opinion, another Member of the Tribunal concurred with the decision to follow previous judgments, emphasizing the importance of interpreting the notification to avoid rendering it ineffective. The final decision was to make assessments in accordance with the Tribunal's earlier rulings, disregarding the standard rate of duty and focusing on preferential rates for goods based on their country of origin.
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