Since the relevant excise numberification was number amended simultaneously with the said bifurcation, the respondent raised a companytention that since Dibrugarh is number mentioned as falling in Zone 5, it falls in the residuary zone, i.e., Zone 6 and hence liable to pay duty at a lower rate.Later, Lakhimpur District was bifurcated into two districts namely, Lakhimpur and Dibrugarh.
For the purpose of rate of duty, the State of Assam was divided into six zones.
Respondent Tea Company was in the new District Dibrugarh.
District Lakhimpur was in Zone 5.
Different rates were fixed for different zones.
Leave granted.
