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TMI Blog1989 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants[1] have requested that it may be decided on merits in their absence vide their letter dated 28-8-1989. 2. The Ld. JDR mentions that this (is) a case of a dispute regarding effective rate of duty on Cloves imported from specified areas in terms of Notification No. 431/76- Cus., dated 1-11-1976 as amended. 3. The table annexed to this notification contains an entry 13 cloves showing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome situations7 % ad valorem may work out to be more than the amount arrived at the rate of Rs. 20/- per kg. and therefore it could not be the intention of the notifying authority to use the phrase less 7 % to mean less 7 % ad valorem . 9. The Bench also observed that the word ad valorem has been used against all other entries in the notification except this one while prescribing the percenta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of M/s. Cart Land Exporters, Madras (supra) the Tribunal has relied upon one of the explanatory notes to the Schedule. This note, however, explains the use of sign of the percentage in the Tariff Schedule whereas the entry required to be interpreted by us is an entry in the table forming part of notification (and not the schedule). Therefore, in my opinion, the explanatory note was not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i S.L. Peeran, Member (J)]. -I have gone through the order recorded by learned Technical Member and express by inability to accept the same. 20. The very same issue has been decided by the Tribunal in the case of Collector of Customs v. Cart Land Exporters and the Tribunal, in a detailed order, has taken the view that the expression 7 % , referred to in Notification No. 431/76-Cus., dated 1-11- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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