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2015 (7) TMI 851 - HC - CustomsDemand of 1% countervailing duty - Import of muriate of potash - Held that:- Notification No. 12/2012-C.E. dated 17th March, 2012 is quite explicit that the fertilizers imported for the purpose of use in the manufacture of other fertilizers are exempted from countervailing duty. This position is accepted by the department, but it disputes whether the petitioner is utilising such materials for manufacture of fertilizers. - importation of the goods cannot be held up - Respondent-authorities directed to provisionally release the above goods after filing of the manual bill or bills of entry by the petitioner, within five working days of arrival of the goods, upon the petitioner furnishing a bank guarantee to secure the 1% countervailing duty and upon payment of the basic duty. - Petition disposed of.
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