TMI Blog2017 (11) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... uty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty, in terms of Section 8C - appeal dismissed - decided against appellant. - Appeal No. C/51948-51949/2015 - Final Order No. 62062-62063/2017 - Dated:- 31-10-2017 - Mr. Ashok Jindal, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) Ms. Krati Somani, Advocate for the Appellant Sh. Harvinder Singh, AR for the Respondent ORDER Per : Devender Singh The appellant have filed these appeals against Order-in-Appeal No. ASR-CUSTM-PRV-APP-287-14-15 dt. 12.01.2015. As the issue involved in these appeals is identical, therefore, these are taken up together for disposal. 2. The brief facts in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the exemption from safeguard duty is available under the Foreign Trade Policy irrespective of the fact whether the Notification No. 96/2009-Cus specifies Section 8C or not? She contended that exemption from safeguard duty is available under the Foreign Trade Policy. She referred to the office memorandum dt. 31.05.2013 issued by TRU and argued that the intention of the Government was to exempt safeguard duty of all types when the goods are imported. She submitted that it is only a typographical mistake on the part of legislature that Section 8C is not mentioned in the Custom Notification. She also submitted that the judgment of the Hon ble Bombay High Court in the case of Balkrishna Industries Ltd. Vs. UOI 2016 (334) ELT 440 (Bom. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the record. 7. We find that the issue in question is no more res integra and stands settled by the Hon ble Bombay High Court in the case of Balkrishna Industries Ltd. Vs. UOI (supra) wherein it has been 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 are not country specific. In the said decision, before the Hon ble Bomaby High Court, the appellant imported Carbon Black from China against the advance authorization in terms of Notification No. 96/2006-Cus, which exempts the goods from payment of safeguard duty under Section 8B of the Customs Tariff Act. The Hon ble High Court h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means that the order which has been stayed would not be operative from the date of passing of the stay order and it does not mean that the said order has been wiped out from existence. This means that if an order passed by the appellate authority is quashed and the matter is remanded, the result would be that the appeal which had been disposed of by the said order of the appellate authority would be restored and it can be said to be pending before the appellate authority after the quashing of the order of the appellate authority. The same cannot be said with regard to an order staying the operation of the order of the appellate authority because in spite of the said order, the order of the appellate authority continues to exist in law and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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