1999 (3) TMI 217

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..... Ashtana, Member (T)]. To hear this appeal, the appellants are required to pre-deposit a sum of Rs. 79,950/-. 2. Heard Shri I. Arokiya Swamy, learned Consultant for the appellants and Shri S. Sankaravadivelu, learned DR for the Revenue. 3. The learned Consultant submits that since the issue is a covered one vide Tribunal s Final Order No. 2547/98, dated 8-12-1998, therefore, the appeals t .....

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..... rubber imported by them. 4. The learned DR submits that the Ministry s circular cited by the learned Consultant has been withdrawn with immediate effect on 8-10-1998. He further submits vide another Circular dated 2-9-1997, the Board has clarified that since cess is collected as duty of excise, additional duty of customs equivalent to such cess is also leviable on the imported goods. 5. We ha .....

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