BRAKES INDIA LTD Vs. CC

JUDGEMENT

(1.) THE issue for determination in this appeal is the date of coming into effect of Notification 186/84 dated 22.6.1984 whether on the date of its printing in the official gazette as held by the Department or 6.7.1984 when the appellants claimed that the gazette Notification dated 22.6.1984 was made available for sale to the public.

(2.) THE facts in brief are that the appellants imported cold rolled steel sheets and the bill of entry was assessed to duty @ 40% + 30% additional duty + Rs. 650/ - PMT CVD under Heading 73.13 (1) of the CTA, 1975. The bill of entry for warehousing was assessed to duty on 10.4.1984 and the entire consignment was cleared under Ex -Bond Bill of Entry dated 22.6.1984 on which date the goods were also actually removed. A less charge demand notice was issued under Section 28 (1) of the Customs Act, 1962 on the ground that the correct rate as per Notification 186/84 was 60% + 40% additional duty + CVD. This less charge demand was confirmed holding that the enhanced rate of duty was applicable under the Notification w.e.f. 22.6.1984 itself and rejecting the importers contention that the Notification takes effect from the date when the Gazette Notification was published and issued for sale to the public. This order was upheld by the Collector (Appeals) and hence this appeal before the Tribunal.

(3.) WE have heard Shri M.A. Rangaswami, learned Counsel and Shri K.K. Jha, learned SDR.