TMI Blog2005 (2) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 9-2-1999 (applicable to Potassium Permanganate imported from China), all duties of Customs regardless of exemption under Notification No. 31/97 should be added to the assessable value. 2. The respondents in Appeal No. C/498/2002, had imported 22 MTs of Citric Acid from China and filed Bill of Entry dated 12-5-2000 claiming duty-free clearance under Customs Notification No. 31/97 issued under the DEEC scheme. This import from China attracted Customs Notification No. 44/99 ibid whereunder Anti-Dumping Duty (ADD, for short) was leviable at the rate equivalent to the difference between Rs. 60,324/- PMT and the landed value of Citric Acid PMT. At the time of clearance, the landed value was determined by including the Basic Customs Duty (35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged. However, subsequently, demands for ADD of Rs. 1,80,454/- and CVD of Rs. 97,239/- were raised on the importer on the basis that, in determining the landed value, the Basic Customs Duty (which was not charged on the quantity imported under DEEC) and Surcharge (not being Customs duty) were not to be reckoned. The demand was confirmed by the original authority. 4. The importers preferred appeals to the Commissioner (Appeals) against the respective orders of the original authority. The appellate authority interpreted landed value (under Notification Nos. 44/99 and 16/99) in such a manner that all duties of Customs, regardless of any exemption Notification, were liable to be added to the assessable value for the purpose of arriving at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of customs and the duty is to be equivalent to the difference between floor price and the landed value of the imported goods. As the customs duty is reduced, therefore, the landed value will be reduced to that extent. Therefore, there will be higher difference between the landed value and the floor price. In these circumstances, we find force in the argument of the manufacturer/exporter that the imposition of variable duty will cause prejudice to them. It is also contended by the appellants that in the first notification as well as in the review proceedings fixed duty was imposed. We find from the record of the Designated Authority that there was no material which required change from fixed duty to variable duty in the sunset proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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