TaxTMI 
TaxTMI 
2018 (8) TMI 368
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....acture these tyres the appellant imported Carbon black and classified under Tariff Heading No. 28030010 Customs Tariff Act. On which BCD, CVD and SAD have been but in terms of Notification No. 6/2010-Cus dated 28.01.2010 and Notification No. 4/2012 dated 05.10.2012, the goods are subject to Anti-dumping duty/safeguard duty but the appellant applied for advance license from the DGFT to avail exemption from import duties under chapter 4 of the foreign trade policy and against those licenses the appellant has imported the impugned goods which were exempt by the custom duty, additional duty/safeguard duty and anti-dumping duty leviable thereon under Sections 3, 8B and 9A of the Customs Tariff Act, 1975. 3. Revenue's of the view that these good....
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....f the Customs Tariff Act, 1975, Vide Notification No. 4/2012-Cus is leviable, as the same is country specific, whereas the other two notifications are not country specific. In the said decision, before the Hon'ble Bombay High Court, the appellant imported Carbon Black from China against the advance authorization in terms of Notification No. 96/2006-Cus, which exempts the goods from payment of safeguard duty under Section 8B of the Customs Tariff Act. The Hon'ble High Court held that inasmuch as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty, in terms of Section 8C.'' and thereafter this Tribunal come to the conclusion that the a....
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....as to be made between quashing of an order and stay of operation of an order. Quashing of an order results in the restoration of the position as it stood on the date of passing of the order which has been quashed. The stay of operation of an order does not, however, lead to such a result. It only means that the order which has been stayed would not be operative from the date of passing of the stay order and it does not mean that the said order has been wiped out from existence. This means that if an order passed by the appellate authority is quashed and the matter is remanded, the result would be that the appeal which had been disposed of by the said order of the appellate authority. The same cannot be said with regard to an order staying t....