Amendment in Notification No. 76/86-C.E. (Sl. No. 6) dated 10-2-86 vide Notification No. 16/2003-C.E., dated 1-3-2003, whether applicable retrospectively – regarding - Customs - 063/03

Circular No. 63/2003-Cus., dated 21-7-2003 F.No. 528/150/1997-Cus.(TU) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject: Amendment in Notification No. 76/86-C.E. (Sl. No. 6) dated 10-2-86 vide Notification No. 16/2003-C.E., dated 1-3-2003, whether applicable retrospectively - regarding. I am directed to refer to the subject mentioned above and to say that Notification No. 76/86, dated 10-2-86 (Sl. No. 6) has been amended vide Notification No. 16/2003-C.E., dt. 1-3-2003 so as to read 'Katha (Katachu) excluding Gambier '. A doubt has been raised whether imports of Gambier prior to 1-3-2003 will be eligible for benefit of Notification 76/86-C.E. for CVD purposes. 2. It may be recalled that the CEGAT in case of M/s. Continental Corporation [1994 (71) E.L.T. 54(T)] and in case of M/s. General Traders had held that Gambier and Katha are synonymous. The matter was also discussed in Commissioners' Conference held at Goa in November, 2002 where it was concluded that since the Tribunal judgment have not been contested, existing assessment practice to allow benefit of additional duty to Gambier under Notification No. 76/86-CE may continue. To safeguard revenue, provisional assessments may be resorted to. 3. The matter has been examined. The Notification No. 16/2003-C.E., dated 1-3-2003 will be effective only prospectively. As CEGAT has held katha and gambier extracts synonymous, and as gambier has been specifically excluded only by amendment Notification 16/2003-C.E., dated 1-3-2003, past assessments will have to be finalised extending benefit of the Notification to gambier. The pending provisional assessments may be finalised accordingly. 4. With effect from 1-3-2003 the benefit of the Notification will not be available to "gambier" as it stands specifically excluded. 5. This may be brought to notice of all concerned by way of issue of Public Notices immediately. 6. Please acknowledge receipt of this circular. 7. Hindi version will follow.