APOLLO TYRES LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) AFTER hearing for sometime with reference to the stay petition filed by the assessee we felt that the matter itself can be disposed of on the limited issue. Accordingly the appeal was taken for regular hearing with the consent of both sides.

(2.) THE short point to be considered in this case is whether cess is leviable on imported rubber. The Learned Counsel appearing for the assessee submitted that the issue involved herein has already been considered by the Tribunal in case of MRF Limited Vs. CC, Madras reported in 1997 (96) ELT 198 (T) as well as in the case of TTK -LIG Ltd., Vs.CC, Chennai reported in 1999 (111) ELT 52(T). He specifically drew out attention to the para 3 of the said decision which is as under: -

(3.) HE submitted that in the instant case also the item was imported on 8.8.95. In view of the clarification to the Circular F.No.574/6/97 -LC dt.22.7.97. the cess as such cannot be leviable on imported rubber.