1989 (10) TMI 67

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..... effective basic duty based on the country of origin for the import. It, therefore, follows that the auxiliary duty is to be determined with reference to the higher of the two effective rates of duty. Allow the appeals and restore the orders of the Assistant Collector rejecting the claims of refund filed by the assessees.
S. Ranganathan and Kuldip Singh, JJ. [Judgment per : S. Ranganathan, J.]. - These are appeals under Section 130E(b) of the Customs Act from an order passed by the Customs, Excise and Gold Appellate Tribunal dismissing the appeals preferred by the Collector of Customs in the cases of M/s. Hunsur Plywood Pvt. Ltd. and M/s. Veneer Mills. The question raised involves the interpretation of Notification Nos. 59/83 and 126/84 .....

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..... e relevant notification under consideration. The rate of basic duty in respect of other countries is 60% as there is no notification of exemption or concession in relation thereto. The argument is that the last of these should be ignored and the basic auxiliary duty determined only by reference to the rates prescribed in the four notifications of exemption. For the reasons set out in the judgment in the case of Western India Plywood Manufacturing Co. Ltd., we are unable to accept this contention. 3. We are unable to agree with the learned counsel that the interpretation given by us will be inconsistent with the agreement for concessional treatment that may have been entered into between the Government of India and the countries from which .....

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..... here is nothing in the language of the explanation that excludes such a case from its purview. 4. Considering the language of the notification before us, as we have explained in the case of Western India Plywood Manufacturing Co. Ltd., the result of reading the First Schedule along with the relevant notifications is that imports of timber into India from most countries is charged to effective basic customs duty as per the tariff in the Schedule whereas in respect of imports from Burma, Nepal, Bhutan and Bangladesh, the rate of effective basic duty is nil. The position, therefore, is that the article in question is liable to two or more different rates of effective basic duty based on the country of origin for the import. It, therefore, fol .....

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