9911796707
TMI Blog1992 (7) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... Peeran, Member (J)]. The appellant is aggrieved with the order of Collector (Appeals), Calcutta. The appellants had imported 62 crates of Wood Rough peeled but not further prepared item falling under Central Excise Tariff Item 4408.90 read with Notification Nos. 62/85, dated 17-3-1985 and 311/86, dated 13-5-1986 attracting basic Customs duty at 10% ad valorem only. The goods were shipped fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms), packing list and the original copy of the Bill of Entry. On appeal, the Collector (Appeals) had set aside the matter and remanded the case. However, the Asstt. Collector again rejected the claim holding that the Party should obtain an order of assessment from the Group concerned and file a claim before Collector (Appeals). Before the Collector (Appeals) the appellant produced a letter dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g into operation. The learned Collector (Appeals) has rejected the appellant s argument and has held that the rate of duty has to be the rate which was prevailing on the date of presentation of Bill of Entry i.e. 8-10-1986 in terms of provisions containing in Section 15(a) of the Customs Act, 1962. He has further held that the appellant has not placed any documentary evidence from the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, in the present case the rate of 10% as per Notification Nos. 62/85, dated 17-3-1985 and 311/86, dated 13-5-1986 should be charged and the excess duty paid should be ordered to be refunded. He also relied on the ruling rendered by the Calcutta High Court in the case of Raj Kumar Kedia v. Collector of Customs - reported in 1991 (55) E.L.T. 481. On a similar issue Shri J. N. Nair, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion comes in force as held in Jagjit Singh v. State of Rajasthan - AIR 1968 Raj. 24 and Salem Co-operative Sugar Mills Ltd. v. CCE - reported in 1987 (30) E.L.T. 599. Both these rulings have been taken note of in the appellant s own case reported in 1991 (51) E.L.T. 119, in respect of the notification in question. Therefore, applying the ratio of these cases, the appellants are entitled to succee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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