TaxTMI 
TaxTMI 
2014 (1) TMI 368
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....ved in this appeal is about the manner in which the "landed value" is to be calculated. To state briefly, the department contends that for arriving at the landed value, the Basic Customs Duty (35%) for which exemption under notification no.31/97-Cus was claimed and surcharge of 10% of the Basic Customs Duty charged (which worked out to zero in this case) as per section 118 of Finance Act 1999 should not form part of the landed value whereas the respondent contends that for arriving at the landed value, the basic customs duty that is applicable as per the tariff (without taking to consideration the exemption under notification 31/97-Cus) is to be taken into account. Since the core of the dispute is about levy of antidumping duty under notification 16/99-Cus dt. 9.2.99, the complete text of the notification is reproduced below :- WHEREAS in the matter of import of Potassium Permanganate falling under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from the People's Republic of China, the Designated Authority vide its final findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated....
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....ssessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 or section 9A, as the case may be, of the said Customs Tariff Act. 2. The adjudicating authority decided that 'landed value' was to be calculated without including the basic customs duty for which exemption was claimed under notification 37/99-Cus. And the Surcharge of 10% of Basic Duty. On appeal filed by the respondent, the Commissioner (Appeals) held that for calculating landed value, the Basic Customs Duty (35%) as per tariff and Surcharge (10% of BCD) were to be taken into account. For arriving at this conclusion, the learned Commissioner (Appeals) made a distinction between Basic Customs Duty that is levied under the Customs Act and the Basic Customs Duty actually collected. The Commissioner (Appeals) was of the view that as per the Explanation appended to the above notification customs duty levied as per the tariff is to be taken into account. Accordingly, the order of the lower authority was set aside by the Commissioner (Appeals) and the appeal filed by the respondent was allowed. Aggrieved by the order of Commissioner ....
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....nder various exemption notifications had not been considered while calculating the anti-dumping duty in the context of anti-dumping investigations on mild steel plates imported from Russia, Kazakhstan and Ukraine. In the light of this clarification, I am directed to convey that the provisional assessments may kindly be finalised, keeping in view the facts and merits of individual cases. Difficulties, if any, faced in the implementation of above instructions may be brought to the notice of the Board. 8. He submits that it is very clear that the Director General of Antidumping (DGAD) which is the designated authority for deciding anti-dumping duty takes into account only the normal customs duty payable under the customs tariff and not customs duty payable after giving effect to any exemption notification. 9. Ld. advocate further argued that anti-dumping duty has to be with reference to the supplier abroad and the price at which the supplier supplies goods to India and not with reference to an importer or exemption notification that the importer may claim especially a notification like 16/99-Cus which is attached with export obligation. He argues that if the argument of Revenue is a....
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....s used in the context of countervailing duty imposed under section 3 (1) of the Customs Tariff Act, 1975 which is reproduced below :- SECTION 3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. (1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article : 13. The present position is that for the purpose of levying such additional duty of customs under section 3 (1) of Customs Tariff Act, it is not the excise duty as per the Central Excise Tariff which is being taken into account. Where there are exemptions from excise duty granted unconditionally, the rates resulting after giving effect to such exemption is considered as excise duty for the time being leviable on like articles. In fact, there are many cases, where even in ....