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TMI Blog2011 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... refund/input tax credit on the additional custom duty imposed under Notification No.19/2006-CUS dated 1.3.2006 for the period between 1.3.2006 and 14.9.2006. It is apposite to mention here that that is the only prayer on the basis of which notice was issued and learned counsel for the petitioner has only addressed us on the said issue. 2. The brief resume of facts which are essential to be stated for appreciating the controversy is that the petitioner is a registered dealer under Delhi Value Added Tax Act (VAT) and Central Sales Tax Act, vide TIN No. 07450307181 and is engaged in trading, i.e., import and export of paper, paper board and lamination film etc. The Central Government issued a Notification No.19/2006-CUS dated 1.3.2006 under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid stand, it is contended by Mr.Nanda, learned counsel for the petitioner that the circular dated 14.9.2007, if appreciably understood, would only convey that the factual position as it existed on 1.3.2006 has been clarified to allay any kind of apprehension in the mind of the adjudicating authority and, therefore, it has to be treated as retrospective being clarificatory in nature. To bolster the said submission, he has placed reliance on the decision in W.P.I.L. Ltd. v. Commissioner of Central Excise, Meerut, UP, 2005 (181) ELT 359 (SC). 4. Mr. A.S. Chandhiok, learned ASG, per contra, contended that the said circular is prospective as the language would clearly so reveal and it really does not clarify any aspect as there was no pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturers by an express statement. 7. In W.P.I.L. Ltd. (supra), a submission was put forth by the appellant therein that there was a policy by which power driven pumps as well as parts thereof had been exempted from payment of excise duty since 1978 and that it was the consistent practice of the department and the policy had never been changed. It was also proponed that there was no change of policy even in 1994. The Government rescinded several notifications and issued a consolidated notification by exempting items that were not made subject matter of payment of excise duty. The said submissions were resisted by the learned counsel for the Union of India and it was urged that the demand made was legal and justified. A contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lster his submission that the circular is retroactive, has referred to the speech of the Finance Minister for the Budget session of the year 2005-06. The relevant part of the speech which has been reproduced in the petition reads as under: "133. Honourable Members would recall that last year I had taken the power to impose a CVD on all imports to compensate for State level taxes. This levy was applied only to imports of ITA bound items and their inputs, except IT software. After the introduction of VAT in most States, I have received representations from trade and industry that this levy should be extended to all imports. The argument is persuasive, and I propose to impose a CVD of 4 per cent on all imports with a few exceptions. Full cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in India, when imported into India, shall be liable to an additional duty of customs at the rate of four per cent ad valorem. Thus, there was an imposition of tax on import. The notification dated 14.9.2007 has been issued in exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 laying a postulate that the Central Government on being satisfied that it is necessary in the public interest to exempt the goods, falling within the first schedule of the 1975 Act, when imported into India for subsequent sale form the whole of the additional duty of customs leviable thereon under sub-section (5) of Section 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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