2015 (8) TMI 337

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....tes. for M/s. S. Narain & Co, for the Appellant. Shri Jaideep Gupta, Sr. Adv., S.A. Haseeb, Ajay Sharma and B. Krishna Prasad, Advocates, for the Respondent. ORDER In C.A. No. 7028/2002 : The appellant (hereinafter referred to as the 'Assessee') carrying the business of, inter alia, importing and exporting shawls and scarves and also trading therein. The appellant has been importing shawls....

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....ion of India, 1992 (59) E.L.T. 382 (Bom.) which in turn had followed M/s Khandelwal Material & Engineering Works & Anr. v. Union of India & Ors. (1985) 3 SCC 620 = 1985 (20) E.L.T. 222 (S.C.). 2. The judgment of this Court in M/s. Khandelwal Material & Engineering Works & Anr. was referred to the Constitution Bench of this Court in the case of Hyderabad Industries Limited v. UOI (1999) 5 SCC....

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....e existing Act, and is necessary to safeguard the interests of the manufacturers in India. This Statement lends prima facie support to the contention of the appellants but, in the absence of any ambiguity in the wording of Section 3(1), we cannot treat the additional duty referred to therein as countervailing duty. Nor, indeed, can we regard that provision as a charging section merely because the....

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....;In this view of the matter, it is unnecessary to consider the various decisions cited at the Bar on the nature and connnotation of 'countervailing duty'. We are unable to accept the argument of the appellants that Section 3(1) of the Tariff Act is an independent, charging section or that, the 'additional duty' which it speaks of is not a duty of customs but is a countervailing duty." 3. Eve....