Notification No. 6/95-Cus. (N.T.), dated 12th January, 1995

Whereas wood in the rough and wood roughly squared and half squared but not further manufactured, imported from Burma (hereinafter referred to as the said goods), and falling within Chapter 44 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) was leviable to auxiliary duty of customs at the rate of 50% under the Customs Act, 1962 (52 of 1962), read with sub-section (1) of section 3 of the Finance Act, 1991 (18 of 1991), during the period commencing on the 25th July, 1991 and ending with the 12th day of September, 1991;

AND WHEREAS, the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty (including non-levy thereof) under the said Customs Act read with section 3 of the said Finance Act, auxiliary duty of customs on the said goods was being levied at the rate of 5% only during the aforesaid period;

NOW THEREFORE, in exercise of the powers conferred by section 28A of the said Customs Act, the Central Government hereby directs that the whole of the auxiliary duty of customs as is in excess of 5% payable on the said goods, but for the said practice, shall not be required to be paid in respect of the said goods on which the said auxiliary duty as is in excess of 5% was not being levied during the aforesaid period, in accordance with the said practice.