2013 (10) TMI 1369

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...., Notification No. 12/2013-Cus., dated 1-3-2013, by which the effective rate of basic duty of Customs on the imported steam coal has been fixed at 2% BCD + 2% VCD and of Notification No. 64/2012-Cus., dated 31-12-2012, by which complete exemption from BCD has been extended to steam coal of Indonesian origin. 2. The immediate provocation for filing this writ petition appears to be the stand taken by Customs Department, that simultaneous availing of concessional CVD at 2% under Notification No. 12/2012 and BCD exemption on steam coal under FTA Notification No. 46/2011 are not possible. 3. The petitioner has already imported coal through port of Karaikal. The petitioner wanted to assess and clear the coal of Indonesian origin throu....

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.... an importer, while availing of the BCD exemption @ 0% under FTA (notification No. 46/2011-Customs), can simultaneously avail of the concessional CVD @ 2% as per Notification No. 12/2012-Customs, or he has to pay the CVD at 6%, which is the rate of excise duty applicable on Steam Coal when Cenvat facility has not been availed of. 3. The matter has been examined by the Ministry. Under the Free Trade Agreement (FTA), the preference/concession is extended only in respect of BCD. All other duties, including CVD are charged as applicable to similar imports from other countries. The CVD on an imported article is levied at a rate equal to the excise duty leviable on a like article, if produced or manufactured in India. However, at times, un....