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TMI Blog1988 (6) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in respect of which the rate of duty of customs specified in the said First Schedule, read with any relevant notification of the Government of India for the time being in force is nil or less than 60 per cent ad valorem. The notification has an explanation that runs- For the purpose of Sl. Nos. 1 and 2 in the above table, the expression the rate of duty of customs specified in the said First Schedule, read with any relevant notification of the Government of India for the time being in force, in relation to any article liable to two or more different rates of duty by reason of the Country of origin of that article, means that rate of duty which is the highest of those rates. 2. The number of notifications in the cases were differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessees said that the dispute has not only been decided in their favour by the Collector Appeals, Madras who has elaborated his reasons in great detail, but this Tribunal has given two judgments which uphold their contention. These judgments are 1987 (29) E.L.T. 559 and 1987 (30) E.L.T. 545. The learned Counsel said he totally relied on these and there was no need for him to argue further as the dispute is covered by the two judgments. 7. The learned Counsel for the department disagreed. The explanation in the notification that two or more different rates of duty by reason of the country of origin of that article, means that rate of duty which is the highest of those rates has only one correct interpretation. It is known, said the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods country of origin. Thus we may have two consignments of teak wood at Bombay port awaiting clearance one imported from Burmah and another from Indonesia. The importer of the consignment from Indonesia will not be given the preferential treatment for his timber that the importer of logs from Burmah will receive: the discrimination is based entirely on the law which allows preferential rate of duty to one consignment and not to the other only by reason of their countries of origin. For the importer from Indonesia, there is only one rate the standard rate, and the reason, country of origin. 9. There have been cases when goods which should have received preferential rate of duty by reason of their origin are denied it when the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd literally interpreted, do not yield that meaning the notification and the words and sentences it uses, do not articulate it. 12. I must, therefore, come to the conclusion, reluctant though I am to do so, that the different rates of duty must be chosen from among a list of duties which includes the non-preferential standard duty. 13. However, as I have recorded above, this Tribunal has already decided that the standard rate of duty should not be taken into account and that the assessor must choose only from preferential rates of duty. That being the case I direct that assessment in all these cases shall be made in accordance with the decisions of this Tribunal in 1987 (29) E.L.T. 559 and 1987 (30) E.L.T. 545. 14. [Per: U. Rao, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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