ADD on Paracetamol - Resurrection Again
NOTIFICATION No 99/2007 Cus dated 03.09.2007 imposed definitive Anti-Dumping Duty on Paracetamol exported from China. This Notification was in force upto 02.09.2012. Para 2 of the Notification reads:
2. The anti-dumping duty imposed under this notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette.
So, on 03.09.2012, this Notification expired, but the designated authority vide notification F.No. 14/1009/2012-DGAD, dated the 28th August, 2012 has recommended continuation of ADD on Paracetamol. How is this to be done? Here is the simple way invented by the Board. They issued a Notification to insert para 3 in the above Notification as under:
3. Notwithstanding anything contained herein above, this notification shall remain in force up to and inclusive of the 2nd September, 2013 , unless revoked earlier.
But how can anyone amend a dead Notification?
Notification No , Dated: September 19, 2012