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2015 (3) TMI 991 - CESTAT MUMBAILevy of anti dumping duty - Whether the goods imported namely Decorative Ink Printed MDF Board imported from Thailand are to be subjected to anti dumping duty under this notification - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- The respondent claims that since these Boards are ink printed on one side, they cannot be called Plain MDF Board. It would be useful to refer to the finding of the DGAD on the anti-dumping investigations on imports of MDF Board into India. The preliminary finding of the DGAD dt. 2.2.2009 as brought out in Revenue's appeal stated that “ MDF Board is produced in two forms plain & laminated. Lamination is additional processing, which is done after production of plain board, Laminated board is beyond the scope of the product under consideration.” - It is apparent from the findings of DGAD that only ‘laminated' and ‘other than laminated' Boards were considered for investigation. No distinction was made between Plain and Ink Printed Boards. It would appear that the words used in the notification namely Plain MDF Board only reflect to the planeness of the Board. In other words, only laminated board would be outside the purview of the anti dumping notification. Even in common parlance, if an item such as a table is called a Plain Table, it would not mean that tables which are polished or coloured would not be considered as plain table. - Goods imported by the respondent being non laminated are covered under Notification No. 116/2009-Cus and leviable to anti-dumping duty. - Decided against the assessee. Levy of penalty and redemption fine - Held that:- The matter could be subject to interpretation in the minds of some people, in view of the wording of the notification. - The importer cannot be blamed for betraying the trust put on him by allowing self-assessment, as observed by the adjudicating authority. No case is made of deliberate intention to avoid payment of anti dumping duty. Therefore, we set aside the confiscation, consequent redemption fine and penalty under Section 112(a) of the Customs Act. - Decided partly in favour of Revenue.
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