VIKRANT TYRES, MYSORE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE are fifteen appeals filed by M/s Vikrant Tyres Ltd involving a common issue and therefore they are being disposed of by this common order. The issue relates to levy of cess on the imported Rubber. Whether levy of cess under Section 12 of the Rubber Act read with Section 3 of the Customs Tariff Act 1985 is justifiable in the facts and circumstances of the case is an issue to be considered in these appeals.

(2.) WHEN these matters were called, it was brought to our notice that the very issue has already been considered by this bench as per Order No. 1404 to 1411/2001 in the case M/s Ceat Ltd passed on 14.08.2001. On going through the said Order referred to, we find that while deciding the issue in favour of the assessee, the Tribunal has followed the earlier decision in the case of TTK Ltd., v. CC Chennai reported in 1999 (111) ELT 52 (T). In this case it was held that cess would not be applicable to the imported rubber.

(3.) FOLLOWING the ratio of the aforesaid decisions, we accept the contention of the party and accordingly all these appeals are allowed with consequential relief if any. (Pronounced and dictated in open court)