TATA CHEMICALS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Tata Chemicals Limited, the writ petitioner is proposing to import muriate of potash, due to arrive shortly in the Port of Kolkata by the vessel MV Ultra Wollongong. There is no dispute that in respect of this importation 5% basic duty is payable. But the question is whether 1% countervailing duty claimed by the Customs is payable.

(2.) Mr. J.P. Khaitan, learned senior advocate cites Notification No. 12/2012-C.E. dated 17th March, 2012. According to Serial No. 127 and heading 31 thereof, fertilizers which are imported for the manufacture of other fertilizers are exempted from any countervailing duty. He submits that this fertilizer is unquestionably imported for this purpose and does not attract any countervailing duty.

(3.) For whatever reasons his client is unable to file a bill of entry in the electronic form claiming the above exemption.