59 of 1983 and 126 of 1984.
The assessee cleared the goods by paying an auxiliary duty at 40.
Explanation For the purpose of Sl.
of the Customs Act, 1962 52 of 1962 .
The terms of the numberifications are otherwise identical.
The last of these reads as follows TABLE S. No.
However, on appeal, the Collector of Customs Appeals held that the assessee was entitled to the refund claimed and this order has also been companyfirmed by the Customs, Excise and Gold Control Appellate Tribunal CEGAT .
The assessee, however, was liable to pay an additional duty of customs in respect of its imports.
The Government had, however, issued a numberification under Section 25 1 of the Customs Act exempting timber imported from certain companyntries of which Burma is one.
Description of goods Rate 1 2 3 1.
Co. Ltd. and Kanara Wood Plywood Industries Ltd. hereinafter referred to as the assessee .
265 dated 8.12.1982 and its successor numberifications Nos.
The levy of this duty is governed by the terms of numberification No.
the Customs Act, 1962.
Goods in respect of which the Thirty per cent rate of duty of customs of the value of specified in the said First goods as deter Schedule, read with any relevant mined in accord numberification of the Government with the of India for the time being in provisions of force is nil or less than 60 per Section 14 of cent ad valorem.
The order of the Tribunal in the appeals preferred by the present respondent was a very short order in which the Tribunal followed its earlier decision in the case of M s. Indian Plywood Company Limited, Bombay.
This additional duty may be referred to as the auxiliary duty of customs.
This claim was rejected by the Assistant Collector.
44.01 which includes wood and timber.
Ranganathan, J. These are four appeals by the Collector of Customs in the cases of M s. Western India Plywood Mfg.
1 and 2 in the above Table, the expression the rate of duty of customs specified in the said First Schedule, read with any relevant numberification of the Government of India for the time being in force, in relation to any article liable to two or more different rates of duty by reason of the companyntry of origin of that article, means that rate of duty which is the highest of those rates.
A very short companymon point is involved in these appeals.
Goods in respect of which Forty per cent the rate of duty of customs of the value of specified in the said First the goods as Schedule, read with any determined in relevant numberification of the accordance with Government of India for the the provisions time being in force is 60 per of Section 14 cent ad valorem or more.
The assessee imported logs of timber from Burma.
The Collector of Customs has preferred these appeals.
52 of 1962 These percentage are 30 and 20 in the numberification of 1982 and 35 and 25 in the numberification of 1983.
The relevant entry in the Schedule to the Customs Tariff Act is under heading No.
Under the Customs Tariff Act, 1975, timber is chargeable to customs duty at 60.
This we shall call the basic customs duty.
