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2017 (10) TMI 1074 - AT - CustomsADD - classification to attract levy - Appellant's grievance is that the goods imported by appellant declared as Styrene Butadience Co Polymer was classified under CTH 40021100 and such goods were provisionally cleared - Revenue's only grievance today is that antidumping duty having been imposed in terms of N/N. 100/04-Cus dated 26.09.2004, in consequence of the Sunset Review by the designated authority, in terms of his final findings dated 2nd June, 1999, antidumping duty was levied on the above said goods. Held that: - There is no whisper of any reason in the show-cause notice to disturb the classification claimed by the appellant. Therefore, the classification of the imported declared by the appellant under CTH 40021100 remained untouched by this order. Anti-dumping notification indicates that the goods falling under customs heading Nos. 3903 and 4002 of the first schedule to the Customs Tariff Act, 1975 were subject to levy of anti-dumping duty. Accordingly, levy was confined to the goods of heading 4002.19 since anti dumping investigation was confined to the goods covered by heading 4002.19. Therefore there cannot be any mis-conception about the product under consideration. Revenue's submission that the appellant did not plead as above before the learned adjudicating authority is untenable as a litigant can raise question of law at any stage of proceeding till conclusion thereof. Appeal allowed - decided in favor of appellant.
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