2009 (6) TMI 489

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.... Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellant - M/s. K.C. Cement Industries imported 1000 MTs of Chinese Metallurgical Coke and cleared the same under DEEC licence and no Customs duty was paid. However, anti-dumping duty (ADD) was leviable on the imported coke under Notification No. 8/98-Cus., which stipulates t....

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....fication means is that landed value includes all duties of Customs except those levied under Sections 3, 3A, 8B and 9A of CTA, 1975. Therefore, the duty foregone under DEEC licence has also to be added. He also submits that by levying ADD on importers with advance licences, there is a  discrimination between importers who pay Customs duty which is added to the landed value and imports under a....

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.... discussed in detail as to why the ADD is imposable and why the Customs duty cannot be added for arriving at the landed value. We find that the notification clearly defined in the Explanation as to what is the landed value, it clearly stated that the landed value is assessable value as determined under the Customs Act, 1962 and includes all duties except those which are specified therein. The Comm....

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....ed below: "16. The corollary to the issues is whether the appellant was required to pay interest on the ADD confirmed and paid by them. It is not disputed that the ADD is charged under Section 9A of the Customs Tariff Act and in that view of the matter; it is not Customs Duty under Section 12 of the Customs Act. 1962. There is no provision for charging of interest on AD as the provision for cha....