Operative import notification governed safeguard duty on Phenol; imports made before Singapore's removal were not taxable.

Safeguard duty could not be levied on Phenol imports made while Notification No. 73/2001 was in force, because the relevant bills of entry were filed between 1-1-2001 and 25-2-2002, when that notification excluded imports from notified developing countries. Singapore was removed from the notified list only by the later amending notification dated 12-4-2002. The operative notification in force at the time of import governed the levy, not the earlier final findings of the designated authority. On that basis, safeguard duty was not leviable on the disputed imports.

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Issues: Whether safeguard duty could be levied on imports of Phenol made during the period when Notification No. 73/2001 was in force, before Singapore was omitted from the list of notified developing countries by the amending notification.

Analysis: The relevant bills of entry were filed between 1-1-2001 and 25-2-2002, when the unamended notification was operating. That notification excluded imports of Phenol from notified developing countries, and Singapore was removed from the list only by the later amending notification dated 12-4-2002. The operative notification, not the earlier final findings of the designated authority, governed the levy.

Conclusion: Safeguard duty was not leviable on the disputed imports and the appeal failed.

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