2008 (9) TMI 367 - AT - Customs

Safeguard duty - The respondents had imported Phenol from Singapore and the dispute is whether the importer is liable to pay safeguard duty at 10% according to the Notification No. 73/2001 dt. 28-6-2001 as amended by the Notification No. 38/2002 dt. 12-4-2002. - It is not in dispute that the bills of entry were filed during the period from 1-1-2001 to 25-2-2002 when the original unamended Notification No. 73/01 was in operation and in that notification it was clearly provided that nothing contained in the notification shall apply to imports of Phenol made from the notified developing countries and Singapore was omitted from the list of notified developing countries only on 12-4-2002. In view of the fact that Singapore was omitted from the list of developing countries only on 12-4-2002 much after filing of B/Es, exemption is admissible

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled that an importer of Phenol from Singapore is not liable to pay safeguard duty at 10% as per Notification No. 73/2001, as Singapore was not included in the list of developing countries at the time of import. The appeal filed by the Revenue was rejected.