RASHMI METALS Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) All the appeals are being disposed off by a common order as the issue involved is identical and all the appeals arise out of the same impugned order passed by Commissioner (Appeals).

(2.) THE appellants imported brass scrap and cleared the same on payment of duty on the value declared by them. However, it is the Revenues case that inasmuch as the Notification No. 36/2001 -Cus. (N.T.) dated 3 -8 -2001, as amended by Notification No. 52/2001 -Cus. (N.T.) dated 9 -10 -2001, fixed the tariff value for brass scrap, the same has to be adopted as assessable value, for the purposes of payment of duty. On the other hand, the appellants contention is that, the Notification No. 36/2001 -Cus. (N.T.), as amended by Notification No. 52/2001, stands declared ultra virus by the Honble High Court of Karnataka in the case of Param Industries Ltd. reported in 2002 (150) E.L.T. 3 (Kar.), the duty cannot be demanded on tariff values.

(3.) WE have heard both the sides duly represented by Shri P.V. Seth, Ld. Advocate and Dr. M.K. Rajak, Ld. DR. For better appreciation of the disputed issue, the body of Notification No. 36/2001 as also of the amending Notification No. 52/2001 is required to be reproduced : - Notification 36/2001 -Cus. (N.T.) dated 03 -Aug -2001 Crude palm oil, RBD palm oil and RBD Palmolein Tariff Values