TMI Blog2013 (11) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... y; that the Notification 86/2011 was issued in the background that in the absence of tolerance in the recommendation of corresponding Notification the products of width 1250 MM or lower are being declared as having width of 1251 MM to 1300 MM and thereby the anti-dumping duty is circumvented. It is further found that larger number of consignments where the width has been declared as 1251 MM or marginally above the 1250 MM limit specified in the final finding, thereby escaping anti-dumping duty. Therefore, this Notification came to levy for tolerance of (+) 30MM in the width - any product having width more than 1250 MM are not leviable for anti-dumping duty. Admittedly, in this case the width of the product on physical examination was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned goods, therefore issue is of recurring nature, therefore we allow the application for early hearing and take up the appeal itself for final disposal. 3. The brief facts of the case are that the appellant imported two consignments of Stainless Steel Cold Rolled coils Grade 430 as stock lot. The width of the goods was declared as above 1255 MM. The goods were classified by the importer under CTH 72193590. The country of origin was declared Taiwan. On the suspicion that Anti-dumping duty might be levied in terms of Notification 14/2010 Cus dated 20.02.2012 read with 86/2011-Cus dated 06.09.2011 Sr. No. 22 on which the Anti-dumping duty is leviable. The matter was taken by the SIIB (import) for investigation. 4. During the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 86/2011 whereby width tolerance of (+) 30MM was applied to mill-edged cold rolled flat products of stainless steel of specified width of 1000MM or more, but not exceeding 1250 MM. Therefore, any product which is exceeding 1250 MM the Notification is not applicable and it is not disputed fact that the appellant's product falls under width of 1256 to 1259 MM. Therefore, the Notification is not applicable. It is further submitted that the said Notification has been issued on Notification 15/16/2010-DGCAD dated 08.06.2011 issued by the Designated Authority which explains that the product under consideration in the final findings of the original investigation was defined as cold rolled flat product of stainless steel of the width of 600 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the mid-term review was never intended to enhance the scope of products on which anti-dumping duty was being levied. Therefore, the finding of the ld. Commissioner that width tolerance is upto 1280 MM is totally erroneous. He further submitted that if any ambiguity exists, regarding the interpretation of the amendment introduced by the Notification, the corollary that no tax in law can be imposed by way of such Notification. For this he relied on the judgment of the Hon'ble High Court of Madras in the case of CC vs Edhayam Frozen Foods 2008 (230) ELT 225. He also relied on Central India Spinning Weaving Manufacturing Co. Ltd. vs Municipal Committee AIR 1958 SC 341. Therefore, he prayed that impugned order be set aside, appeal be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rolled flat products of stainless steel of width of 600 MM up to 1250 MM are leviable for anti-dumping duty. A mid-term was taken by the Designated Authority on 08.06.2011 in the background that a) No engineering product can be produced to the exact dimension without tolerance. b) The sheets in coils as produced on the mill does not conform to any definite contour and will have edge imperfections like chapped, thin and damaged edges. Therefore, width are never exactly the same as 1250 MM but are invariably produced in higher widths. c) In the absence of any tolerance in the recommendations and in the corresponding customs Notification, the products of width 1250 MM or lower are being declared as having width of 1251 MM to 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rolled flat products of stainless steel of weight of 600 MM up to 1250 MM. From the said scope, the intent of the levy of anti-dumping duty by the Designated Authority is very much clear that the product up to 1250 MM is liable for anti-dumping duty; that the Notification 86/2011 was issued in the background that in the absence of tolerance in the recommendation of corresponding Notification the products of width 1250 MM or lower are being declared as having width of 1251 MM to 1300 MM and thereby the anti-dumping duty is circumvented. It is further found that larger number of consignments where the width has been declared as 1251 MM or marginally above the 1250 MM limit specified in the final finding, thereby escaping anti-dumping duty. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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