ORIENTAL TILES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This appeal is arising out of an order passed by the Hon'ble First Court dated August 17, 2004 whereby His Lordship was pleased to dismiss the writ petition and further held that the writ petitioner is liable to pay additional duty under the Central Excise Tariff Act, 1985. His Lordship further held that the writ petitioner could not produce any law before His Lordship wherefrom he can get an exemption of additional duty.

(2.) The appellant/writ petitioner challenged the said order on the ground that the Hon'ble First Court failed to appreciate that the appellant is exempted from making payment of basic customs duty under section 12 of the Customs Act, 1962 in view of the free trade agreement entered into by and between India and Sri Lanka executed on December 28, 1998 read together with notification No. 26 dated March 1, 2000 issued under section 26(1) of the Customs Act, 1962.

(3.) Customs authorities have imposed additional customs duty under section 3 of the Customs Tariff Act, 1975 on the polished marble slabs, section 3 of the said Customs Tariff Act, 1975 is set out hereunder: