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2011 (3) TMI 195 - HC - CustomsRefund/input tax credit - Notification No. 102/2007-Customs dated 14.9.2007 - whether the circular dated 14.9.2007 is treated as retrospective or prospective - it is clear as crystal the Central Government in supersession of the notification of the Government of India, Ministry of Finance, Department of Revenue No.19/2005-Customs dated 1.3.2005 directed that all goods specified under the Chapter, heading, sub-hearing or tariff item of the First Schedule to the said Act, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in India, when imported into India, shall be liable to an additional duty of customs at the rate of four per cent ad valorem - circular dated 14.9.2007 is prospective in nature - in the absence of anything being there in the earlier notification or any prevalent practice or any recognition, it is difficult to construe that what was implied earlier had become express by the later circular or it had become incumbent or necessitous to issue a circular - Decided in the favour of the assessee
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