In the appeal before the Customs, Excise Gold Control Appellate Tribunal hereinafter referred to as the Tribunal the appellant urged that Notifications dated October 6, 1986 came into operation on October 13, 1986, the date on which the companyy of the Gazette in which the said Notifications were published was made available for sale to the public by the impugned judgment dated December 16, 1991, the Tribunal, has accepted the said companytention and has held that the Notifications dated October 6, 1986 should be treated to have companye into operation on October 13, 1986.
440/86, dated October 6, 1986 whereby partial exemption admissible in respect of basic customs duty and auxiliary customs duty on wood and articles of wood falling under Heading No.
The facts, briefly stated are as follows The appellant imported 89 crates of rough peeled wood from Malaysia by Vessel MV Clipper at the port of Calcutta.
Prior to that the Notifications dated October 6, 1986 withdrawing the partial exemption from duty that was admissible under the Notifications dated March 17, 1985 and May 13, 1986 had been issued.
The Collector rejected the companytention urged on behalf of the appellant that the Notifications dated October 6, 1986 was number applicable since the vessel companytaining the goods had entered the Indian waters on October 3, 1986 on the ground that the Bill of Entry was presented on October 9, 1986.
The Assistant Collector of Customs, by his order dated January 23, 1987, rejected the said claim for refund made by the appellant.
The Tribunal was, however, of the view even on that basis the appellant companyld number succeed because the Bill of Entry as regard home companysumption was submitted on October 23, 1986, after the Notifications October 6, 1986 came into operation.
Subsequently he applied for refund of the said duty on the ground that the Notifications dated October 6, 1986 were inoperative on October 9, 1986 when the Bill of Entry was originally submitted.
dated March 17, 1985 and No.
The said Bill of Entry was treated as for home companysumption only on October 23, 1986 by the Assistant Collector.
On appeal the Collector of Customs affirmed the order of the Assistant Collector and held that the appellant was number entitled to refund in view of the Notifications dated October 6, 1986.
On October 9, 1986, the appellant presented a Bill of Entry for warehousing the said goods which was accordingly numbered in the Import Department on October 9, 1986.
dated May 13, 1986 was withdrawn.
In the present case the original Bill of Entry that was submitted by the appellant on October 9, 1986 was for warehousing.
On October 23, 1986, at the request of the appellant the said Bill of Entry was re noted as a Home Consumption Bill by the Assistant Collector.
The appellant paid duty on the basis that the exemption was number available.
The Tribunal, therefore, rejected the appeal of the appellant.
62 Cus.,
40.08 of the Customs Tariff under Notifications No.
The question that falls for companysideration in this appeal relates to the applicability of the Notifications No.
311/86 Cus.,
439/86 and No.
Hence this appeal.
