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2017 (9) TMI 1272 - AT - CustomsSafeguard Duty - Advance License Scheme - N/N. 96/2009-Cus dated 11.09.2009 and N/N. 98/2009-Cus dated 11.09.2009 - goods imported from People’s Republic of China - N/N. 04/2012-(S.G.) dated 05.10.2012 - Held that: - the issue is no more res-integra and stand settled by the Hon'ble Bombay High Court in the case of Balkrishna Industries Limited Vs. UOI [2015 (12) TMI 1390 - BOMBAY HIGH COURT], where it was held that the safeguard duty imposed under Section 8C of the Customs Tariff Act, 1975, vide N/N. 4/2012-Cus is leviable, as the same is country specific, whereas the other two notifications are not country specific. Inasmuch as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty, in terms of Section 8C- appeal dismissed - decided against appellant.
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