9911796707
TMI Blog2014 (12) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... t goods, shall be the rate and valuation in force on the date on which the proper officer makes an order permitting clearance and loading of the goods for export. Applicant relied upon the decision of the Hon'ble Supreme Court in the case of WPIL Ltd. (2005 (2) TMI 137 - SUPREME COURT OF INDIA), where in view of the policy of the Government to grant exemption to the parts used in the factory, the subsequent Notification was considered as clarificatory in nature. The facts in the present case are not parallel to the facts of the case before the Hon'ble Supreme Court hence the ratio of the above decision is not applicable to the facts of the present case - partial stay granted. - Appeal No.C/86512/14-Mum - - - Dated:- 23-7-2014 - S S Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court held that subsequent Notification was clarificatory in nature. 6. The Revenue relied upon the findings of the lower authority and submitted that the subsequent Notification 77/2008-Cus. dated 13.6.2008 is prospective in nature. The same cannot be treated as retrospective in nature. The contention of the Revenue is also that by Notification 77/2008, in certain columns the rate of duty has been reduced and in certain columns the rate of duty has been increased from 10% to 15% and the increased rate of duty will also come into force with retrospective effect hence the demand is rightly made. 7. We find that in the present case the demand is made in view of the provisions of Notification 66/2008-Cus dated 10.5.2008. For ready ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29. Ferrous waste and scrap, remelting scrap ingots of iron or steel 15% 4. 30. Granules and powders, of pig iron, spiegeleisen, iron or steel 15% 5. 31. Iron and non-alloy steel in ingots or other primary forms 15% 6. 32. Semi-finished products of iron or non-alloy steel 15% 7. 33. Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated 15% 8. 34. Flat rol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G.S.R. (E):- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 66/2008-Customs. dated the 10th May, 2008 which was published in the Gazette of India, Extraordinary, vide number G.S.R.359(E) of the same date, namely:- In the said notification, in the Table,- (i) against S. No. 7, for the entry in column (4), the entry ''nil shall be substituted; (ii) against S. No. 8, for the entry in column (4), the entry nil shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance and loading of the goods for export. 10. The applicant relied upon the decision of the Hon'ble Supreme Court in the case of WPIL Ltd. (supra), where in view of the policy of the Government to grant exemption to the parts used in the factory, the subsequent Notification was considered as clarificatory in nature. The facts in the present case are not parallel to the facts of the case before the Hon'ble Supreme Court hence the ratio of the above decision is not applicable to the facts of the present case. 11. In these circumstances, prima facie we find it is not a case for total waiver of duty. Keeping in view the facts and circumstances of the case, the applicant is directed to deposit an amount of ₹ 4,00,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
