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TMI Blog2024 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 165/2003-Cus. dated 12.11.2003 excluded reflective glass, however, Notification 6/2009 did not exclude reflective glass from imposition of ADD. However, the exclusion of reflective glass from the imposition of ADD was allowed by Notification 51/2009 dated 22.05.2009, therefore during the period 06.01.2009 to 22.05.2009, there is no exemption from ADD for reflective glass. We find that the exemption for green glass was given in Notification 165/2003 as well as in 06/2009. The impugned imported goods are green and blue reflective glass, therefore, the exemption for these goods imported between 06.01.2009 and 22.05.2009 is not available in view of the fact that 06/2009 did not exclude specifically reflective glass which was subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were cleared provisionally with bond and a bank guarantee. The Department finalized the provisional assessment and confirmed the demand of Rs. 4,47,309/- towards Anti-dumping duty along with interest. The appeal filed by the appellant against the order of the adjudicating authority was dismissed. Against the Commissioner (Appeals) order, this appeal is filed before the Tribunal. 2. The learned counsel for the appellant contends that; the respondent has misinterpreted the relevant Notification that anti-dumping duty is applicable for the import of reflective glass prior to 22.09.2009 on which date the amended Notification No. 51/2009 came into effect; they have imported dark blue green reflective glasses under two different Bills of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... happened, the amendment to Notification No. 4/2009 through Notification 51/2009 should be read as if it is given effect from 06.01.2009; they have imported dark green and blue reflective glass and there was no mis-declaration, since the goods were examined by the Customs and were found to be as declared; the Revenue has failed to consider that green glass which was exempted from ADD from the very beginning; the Department has wrongly interpreted the Notification and has not considered the factual position and arbitrarily dismissed the appeal. 3. The learned Authorised Representative (AR) for the Revenue has reiterated the findings in the impugned order and further submitted that this Tribunal in the case of M/s. Glass House vide Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho are the persons or things liable to pay tax, and whether the revenue has established conditions before raising and justifying a demand. Similar is the case roping all persons within the tax net, in which event the State is to prove the liability of the persons, as may arise within the strict language of the law. There cannot be any implied concept either in identifying the subject of the tax or person liable to pay tax. That is why it is often said that subject is not to be taxed, unless the words of the statute unambiguously impose a tax on him, that one has to look merely at the words clearly stated and that there is no room for any intendment nor presumption as to tax. It is only the letter of the law and not the spirit of the law to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 10 (S.C.). 20.4 The rules of promissory estoppel and estoppel by conduct may not be applied to alter or amend the specific terms and against statutory provisions. All the terms and conditions. contained in the exemption notification shall prevail and the person claiming the exemption has to fulfil and satisfy all the eligibility criteria/conditions mentioned in the exemption notification. 21. Now, so far as the submission on behalf of the respondent that prior to 14-11-2000, there was no demand of the purchase tax and/or the exemption from payment of purchase tax was made available in the earlier assessment years and, therefore, in the subsequent assessment years also, the respondent-assessee shall be entitled to the exemption is concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned imported goods are green and blue reflective glass, therefore, the exemption for these goods imported between 06.01.2009 and 22.05.2009 is not available in view of the fact that 06/2009 did not exclude specifically reflective glass which was subsequently done through Notification 51/2009. Therefore, the contention of the appellant that the exemption from AAD for reflective glass continued from the original Notification 165/2003 till the issue of Notification 51/2009 is not tenable, in view of the fact that the word reflective glass was not covered by any Notification from 06.01.2009 to 22.05.2009. We find that this Tribunal in the case of Glass House (supra) has analyzed this issue and in the light of the Hon ble Apex Court decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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