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2017 (11) TMI 493 - AT - CustomsSafeguard duty - N/N. 4/2012-Cus (SG) dt. 05.10.2012 - imported Carbon Black N 330 - Held that: - the issue in question is no more res integra and stands settled by the Hon’ble Bombay High Court in the case of Balkrishna Industries Ltd. Vs. UOI [2015 (12) TMI 1390 - BOMBAY HIGH COURT] wherein it has been 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 - The Hon’ble High Court held that 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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