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2014 (4) TMI 232 - AT - CustomsDemand of anti-dumping duty - Whether stainless steel cold rolled Coils having width of 1256 MM to 1259 MM are covered under Notification 86/2011 for imposing anti-dumping duty or not and whether the corrigendum issued on Feb, 7, 2012 is applicable retrospectively for the goods imported by the appellant having specifications of Ferritic Grade 1.4512 - Held that:- The findings applying the corrigendum dtd Feb. 7, 2012 and the tolerance level fixed by Notification No. 86/2011-customs from the date of the imposition of anti-dumping duty is not in accordance with the law – If the physical examination of the goods having average width of the goods imported is 1278 - 1279 mm, then said products were not covered for imposition of definitive anti dumping duty – The mid-term review No.14/6/2008-DGAD dated 24.11.2009 also supports this - It is also found that the designated authority while recording the findings on definitive anti-dumping duty had specifically excluded the Cold Rolled Flat products of Stainless Steel of grade EN 1.4512 from the purview of the definitive anti-dumping duty. The corrigendum notified on Feb. 2012 can be made applicable only for the goods for which bills of entry are filed on or after Feb. 7, 2012 - The said corrigendum cannot be applied retrospectively for the goods which have already landed into and for which appropriate Bill of Entry were filed for the reason that an importer who has imported goods on which no anti-dumping was leviable cannot be saddled with the same by issuing a corrigendum and that too in a full-fledged mid-term review done by authority – Relied on judgment in Mascot International vs Commissioner of Customs (Exp.) [2013 (11) TMI 600 - CESTAT MUMBAI] and was held in the favour of the assessee. The scope of the examination was not for enhancement of the product scope i.e., width exceeding 1250 MM and product is defined as cold rolled flat products of stainless of weight of 600 MM upto 1250 MM - The intent of the levy of anti-dumping duty by the Authority is very clear that the product upto 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. This Notification came to levy for tolerance of (+) 30 MM in the width - Any product having width more than 1250 MM are not leviable for anti-dumping duty - It is not the intent of the Authority to levy duty on 1280 MM - Admittedly, the width of the product on physical examination was found between 1256 MM to 1259 MM - Therefore Notification 14/2010 amended to Notification 86/2-11 is not applicable to the appellant - Thus question of levy of anti-dumping duty of the goods imported by the appellant does not arise - Impugned order is not sustainable - set aside the impugned order and allow the appeal – Decided in favour of Appellants.
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