TMI Blog2005 (8) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants they have exported 4,182 MT of Pig Iron and 2,046 MT of castings as against the export obligation of 20,000 MT of Pig Iron and 20,000 MT of castings. The appellants have paid duty amount of Rs. 1,66,18,563/- subsequent to issue of show cause notice (Rs. 84,74,128/- towards Basic Customs Duty and Rs. 81,44,435/- towards Special Additional Duty and Special Customs Duty). The break-up of demand confirmed against the appellants is as follows : - (i) Basic Customs Duty (BCD) Rs. 1,01,37,819/- (ii) Anti-dumping Duty (ADD) Rs. 1,33,14,373/- (iii) Special Customs Duty (SCD) Rs. 50,68,909/- (iv) Special Additional Duty (SAD) Rs. 51,95,971/- T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection of other duties. We have seen the copy of impugned Bill of Entry at P79 of the paper book filed by the appellants. It is clearly indicated therein that the assessment is provisional as it is ought to be so under the advance licence scheme till the export obligation is fulfilled. The duty free imports are subject to exports to be made. We find nothing irregular in the Department demanding all the duties foregone when the appellants have failed to fulfil the export obligation. We are of the view that the department is correct in demanding not only BCD but all other duties ordinarily applicable on such imports. 4. The appellants have claimed that they have made some exports and hence, the duty demands on imported LAM Coke should be pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1800 per MT. Notification No. 81/98 imposed final ADD of an amount equal to the difference between Rs. 4673 and the landed value of metcoke per MT. On appeal, CESTAT modified the ADD to specific amounts in US dollar terms in respect of specific exporters. We also find that while notifying these modified rates under Notification No. 69/2000, dt. l9-5-2000; imports by manufacturers of pig iron and steel were excluded from the purview of ADD. There is no material to show that such exclusion was as a result of final order of CESTAT passed while deciding on the final ADD determination. In fact Paragraph 5 in Notification No. 69/2000 records the orders of CESTAT which is limited to modifying final ADD rates only. We, therefore, conclude that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value for calculating SAD. He also refers to Budget Circulars of 2002 and 2003 and the retrospective amendments made through the Finance Bill, 2003 to exclude ADD from calculation of value for SAD. We note that the amendment has been given retrospective effect only from 1-3-2002 to give validity to the clarification given through Budget Circular of 2002. As such, the amendment cannot be read into law for the impugned period June 1998 to August 1998 which is well beyond the date 1-3-2002. ADD has the sole purpose of preventing injury from dumped imports. SAD being equal to a domestic levy, it must be imposed on a fair value of imports, hence ADD must be added to the dumped value to arrive at the fair value for calculation of SAD. The law as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the exemption from BCD under Notification No. 30/97 is conditional upon fulfilling export obligation, and subject to payment of duty and interest on failure to export. The other duties are exempt subject to BCD being exempt. As such, conditions which apply to exemption from BCD automatically apply to exemptions from other duties. Under such conditions, when interest of BCD become payable, it is just and proper that other duties should also be recovered with interest. However, considering the retrospective amendment to the interest rate, we order that interest be recovered @ 15% only and not at the rate of 24% as demanded. 10. We, thus partly allow the appeal by remanding the matter to the original authority to recalculate the duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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