Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 368 - AT - CustomsSafeguard duty - Section 8C of the Customs Tariff Act, 1975 - Import of Carbon black - Revenue is of the view that these goods are not exempt from safeguard duty in terms of Section 8C of the Customs Tariff Act, 1975, therefore, these imported goods were subject to the proceedings for recovery of safeguard duty - Held that:- Issue is squarely covered by the decision in the case of Balkrishna Industries Ltd. [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 Notification No. 4/2012-Cus is leviable, as the same is country specific. The appellants are liable to pay duty in terms of Section 8C of the Customs Tariff Act 1975 - appeal dismissed - decided against appellant.
|