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2019 (4) TMI 185 - AT - CustomsImposition of ADD - Import of PVC Flex Films from China - N/N. 79/2010-Cus. - appellant contended that the self adhesive vinyl imported by it is a different product than the PVC Flex Film and as such not covered under the purview of anti-dumping duty - Held that:- The goods imported by the appellant namely, self adhesive vinyl was never subjected to payment of anti-dumping duty inasmuch as the said product was different from the PVC Flex Films, on which anti-dumping duty was imposed. The said fact is evident from the Notification dated 25.08.2011, which excludes self-adhesive vinyl for consideration of PVC Flex Film for the purpose of levy of anti-dumping duty - the subject goods imported by the appellant will not be subjected to levy of anti-dumping duty. Further, the learned Commissioner (Appeals) has not extended the benefit of notification dated 25.08.2011 on the ground that no sample of the disputed goods was drawn for test and the same had not cleared on payment of anti-dumping duty. It is an admitted fact on record that classification of the subject goods has never been questioned or objected to by the Customs Officers at the time of assessment. Thus, there was no requirement of drawal of any samples for the purpose of test, to ascertain the type of goods imported by the appellant - Since the Central Government vide Notification dated 25.08.2011 had specifically clarified that the said Notification shall not applicable to self-adhesive vinyl, there are no justifiable reason to agree with the findings of the Commissioner (Appeals) with regard to imposition of anti-dumping duty. Appeal allowed - decided in favor of appellant.
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