Supreme Court · 1989 INSC 330 · Decided 26 October 1989
Collector of Customs, Bangalore & ANR. v. Hansur Plywood Works and ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 330 · [1989] SUPP. 1 S.C.R. 775
- Case number
- CIVIL APPEAL No. 3820/1988
- Decided
- 26 October 1989
- Bench
- S. RANGANATHAN, KULDIP SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25, 130E(b)
Headnote
B Customs Tariff Act, 1975: Schedule Heading No. 44.01 and Notifications No. 265 of 1982, No. 59 of 1983 and No. 126 of 1984- Timber from Burma exempted from customs duty-Levy of auxiliary duty-Determination of. Import of timber is charged to effective basic customs duty at 60 per cent under the however, issued notification under s. 25 of the Customs Act, I962 absolutely exempting timber imported from Burma. But the importers are liable to pay auxiliary duty in terms of Notification No. 265 dated December 8, 1982 and its successor Notification Nos. 59 of 1983 and 126 of 1984, which
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