CEAT LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) BOTH these appeals raise a common question of law and facts and they are taken up together for disposal as per law. The appeals arise from O -I -A 66 -67/2003, dated 6 -10 -2003. The issue pertaining to levy of additional duty of customs equal to the rubber cess on import of natural rubber from Thailand. The assessee had taken a plea that cess is not leviable on import of natural rubber. The Commissioner (Appeals) has taken a view that cess is leviable on all imports of natural rubber made after 8 -10 -92 and it would be guided by new Board Circular No. 75/98, dated 8 -10 -98.

(2.) WE have heard both sides in the matter. We find that the issue is totally covered against the appellant in terms of Larger Bench judgment rendered by the Tribunal headed by Honble President in the case of M/s. TTK -LIG Ltd., M/s. Vikrant Tyres Ltd. and M/s. Goodyear India Ltd. v. CC, Chennai [2006 (193) E.L.T. 169 (Tri. - LB) = 2005 -TIOL -1330 -CESTAT -DEL -LB] Learned Counsel files a copy of the order and fairly concedes that the issue has been decided against them in terms of the cited Larger Bench judgment. However, he submits that appellants are preferring to file an appeal before the Apex Court. Learned DR seeks for dismissal of the appeal.

(3.) ON a careful consideration, we notice that the Larger Bench in terms of Section 2 of the Rubber Act 1947 has held that Cess is leviable on imported rubber also. In view of this position, there is no merit in both the appeals and the same are rejected.