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2016 (5) TMI 917 - AT - CustomsLeviability of Anti Dumping Duty and imposition of penalties - Confiscation of imported goods - Appellant classified the goods as parts of injection moulding machine whereas revenue classified it as injection moulding machine - Held that:- it is clear that the ADD is imposed only on the plastic processing or injection moulding machines when they are imported from the specified country and subject to other conditions. Looking at the nature of goods imported vide the two Bills of Entry as presented, the nature of goods was "parts of the injection moulding machine". The technical aspects of the imported goods have been gone into by the Chartered Engineer who in his certificate dt. 25.2.2010 has categorically concluded that the parts imported in the two shipments will not form complete individual machines. The missing parts such as Control Unit (Computer Controller), Electrical Parts (Control Cabinet) and Drive Unit (Servo Drives & Pumps) are critical parts without which the injection moulding machine cannot be complete and operated. Once it is concluded that what has been imported are nothing but parts of injection moulding machine, the case of the Revenue for imposition of Anti Dumping Duty fails and it is not warranted to examine other pleadings of both sides. - Decided in favour of appellant
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