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TMI Blog2014 (12) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... olled and 10% in respect of cold rolled products. As the Let Export Order was made on 10.5.2008, a demand is made in view of the Notification 66/2008. 3. The adjudicating authority confirmed the demand with interest. 4. The contention of the applicant is that Notification 66/2008-Cus dated 10.5.2008 is subsequently amended by Notification 77/2008-Cus. Dated 13.6.2008 whereby nil rate of duty is prescribed for hot rolled and cold rolled products. The contention is that by Notification 77/2008, the entry at serial Nos. 7 & 8 is substituted with rate of duty as nil. The substitution is to be treated from the beginning of the Notification i.e. with effect from 10.5.2008 hence the demand is not sustainable. 5. The applicant relied upon the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in column (2) of the said Table, when exported out of India, from so much of the duty of customs leviable thereon under the said Second Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: TABLE S. No. Heading No. Description of goods Rate of duty (1) (2) (3) (4) 1. 27. Pig iron and spiegeleisen in pigs, blocks or other primary forms 15% 2. 28. Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms 15% 3. 29. Ferrous waste and scrap, remelting scrap ingots of iron or steel 15% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 66/2008-Customs. dated the 10th May, 2008 which was published in the Gazette of India, Extraordinary, vide number G.S.R.359(E) of the same date, namely:- In the said notification, in the Table,- (i) against S. No. 7, for the entry in column (4), the entry ''nil" shall be substituted; (ii) against S. No. 8, for the entry in column (4), the entry "nil" shall be substituted: (iii) against S. No.9, for the entry in column (4), the entry "nil" shall be substituted; (iv) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant relied upon the decision of the Hon'ble Supreme Court in the case of WPIL Ltd. (supra), where in view of the policy of the Government to grant exemption to the parts used in the factory, the subsequent Notification was considered as clarificatory in nature. The facts in the present case are not parallel to the facts of the case before the Hon'ble Supreme Court hence the ratio of the above decision is not applicable to the facts of the present case. 11. In these circumstances, prima facie we find it is not a case for total waiver of duty. Keeping in view the facts and circumstances of the case, the applicant is directed to deposit an amount of Rs. 4,00,000/- (Rupees four lakhs only) within a period of eight weeks. On deposit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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