Supreme Court · 1989 INSC 331 · Decided 26 October 1989
Collector of Customs, Bangalore v. Western India Plywood MFG. CO. LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 331 · [1989] SUPP. 1 S.C.R. 779
- Case number
- CIVIL APPEAL No. 2644/1987
- 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, 25(1)
Headnote
B Customs Tariff Act, 1975: Schedule Heading No. 44.01 and Notification No. 126 of 1984-Timber imported from country specified in Notifications under Section 25 of Customs Act, 1962 exempted from effective basic duty-Rate of auxiliary duty-Determination of. Under Heading No. 44.01 of Schedule to duty (basic effective duty) at 60%. However, under a Notification issued by the Government under Section 25(1) of the Customs Act, 1962, timber imported from certain countries was exempted, but an additional duty (auxiliary duty) was payable on such imports in terms of Notification No. 265
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