https://www.taxtmi.com/caselaws?id=348515 The Tribunal upheld the imposition of safeguard duty under Section 8C of the Customs Tariff Act on imported Carbon Black from China, ruling that the exemption under Notification No.96/2009-Cus did not extend to safeguard duty under Section 8C. The strict interpretation of exemption notifications led to the conclusion that the goods were liable to safeguard duty under Notification No.4/2012-Cus (S.G.). The Tribunal followed the precedent set by the Bombay High Court, emphasizing that when there is no exemption from safeguard duty under Section 8C, the duty must be paid. The appeals were rejected, affirming the imposition of safeguard duty on the imported goods. en-us Mon, 21 Aug 2017 00:00:00 +0530 Sat, 23 Sep 2017 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348515 The Tribunal upheld the imposition of safeguard duty under Section 8C of the Customs Tariff Act on imported Carbon Black from China, ruling that the exemption under Notification No.96/2009-Cus did not extend to safeguard duty under Section 8C. The strict interpretation of exemption notifications led to the conclusion that the goods were liable to safeguard duty under Notification No.4/2012-Cus (S.G.). The Tribunal followed the precedent set by the Bombay High Court, emphasizing that when there is no exemption from safeguard duty under Section 8C, the duty must be paid. The appeals were rejected, affirming the imposition of safeguard duty on the imported goods. Case-Laws Customs Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348515