Anti Dumping Duty on Caustic Soda - The First Resurrection of 2012
CBEC has started the New Year with a resurrection. The very first Customs (tariff) notification issued in the year 2012 is to revive a dead notification.
By Notification No. 98/2006-Cus dated 13.09.2006, anti dumping duty was imposed on Sodium Hydroxide commonly known as caustic soda originating in, or exported from, Saudi Arabia, Iran, Japan, USA and France. The notification very clearly mentioned, "This notification shall be effective for a period of five years, unless revoked, suspended or amended earlier".
So, the notification was effective till 12.09.2011 and after that not valid.
Now the Government has amended this notification to add at the end, "This notification shall remain in force up to and inclusive of the 1st September, 2012, unless the notification is revoked earlier ." - nearly three months after its demise!
So, with the latest amendment, this notification is valid up to 12.09.2011 and also up to 01.09.2012. Impossible? Board at its best? When the notification provides two options, the importer can choose the one that is better suited to him.
Quality of Notification manufacture in the Board has reached its lowest ebb! They had done a similar farce in Notification No. 111/2011 - Cus dated 20.12.2011. Most probably, they will follow the same pattern throughout the year. God save the stakeholders!
Notification No. , Dated: January 06, 2012