TMI Blog2017 (9) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Bombay High Court in the case of Balkrishna Industries Limited Vs. UOI [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 N/N. 4/2012-Cus is leviable, as the same is country specific, whereas the other two notifications are not country specific. Inasmuch as there is no exemption from safeguard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .96/2009-Cus dated 11.09.2009 and Notification No.98/2009-Cus dated 11.09.2009, under Advance License scheme. The Revenue, however, was of the view that they are required to pay safeguard duty in terms of Notification No.04/2012-(S.G.) dated 05.10.2012, which imposes the safeguard duty on the goods imported from People s Republic of China. Accordingly, after initiating the proceedings, the demands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty under Section 8C of the Customs Tariff Act, 1975 on the impugned goods imported from People s Republic of China at the rate of 30% advalorem minus anti-dumping duty payable, if any when imported during the period from 5th October, 2012 to 04th October, 2013 (both days inclusive). It is well settled that exemption notifications are to be construed strictly and they must be interpreted on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the issue is no more res-integra and stand settled by the Hon'ble Bombay High Court in the case of Balkrishna Industries Limited Vs. UOI - 2016 (334) ELT 440 (Bom.). It stands 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, whereas the other two notifications ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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