RANBAXY LABORATORIES LTD Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1991-12-43
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on December 11,1991

RANBAXY LABORATORIES LTD. Appellant
VERSUS
COLLECTOR OF CUSTOMS Respondents

JUDGEMENT

HARISH CHANDER,VICE -PRESIDENT - (1.) M /s Ranbaxy Laboratories Limited has filed a stay application aggrieved from the order passed by the Additional Collector of Customs, New Delhi and simultaneously a stay application duly supported by an affidavit has also been filed.
(2.) AT the outset of the hearing Shri L.N. Murthy, learned JDR raised a preliminary objection that the jurisdiction of the present matter vests with the Regional Bench as no valuation or rate of duty for purposes of assessment is involved.
(3.) SHRI V. Lakshmi Kumaran, learned Counsel in reply pleaded that the applicants have claimed benefit of notification 116/88 -cus dated 30.3.1988. He pleaded that in case the benefit of this notification is not extended, then the applicant shall have to pay duty at a higher rate since raw material imported has been imported against advance licences at nil rate of duty and whatever raw material imported is not actually consumed for the manufacture of goods which are exported as per direction of the Advance licencing committee the appellant has to pay duty on inputs which are not actually used for the manufacture of the goods which have been exported. Shri Lakshmi Kumaran pleaded that the rate of duty is involved and he would refer to provisions of Section 129D of the Customs Act and pleaded that the matter is to be heard by the Special Bench. In support of his arguments he cited a case reported in 29 ELT 208 : 1987 (12) ECR 754 (Cegat SB -C).;


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