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2020 (9) TMI 176 - AT - CustomsImposition of ADD - determination of individual dumping margin for the appellants (exporters) in relation to anti-dumping duty imposed on new/unused Pneumatic Radial tyres [subject goods] originating in or exported from Peoples Republic of China [China PR] - Section 9C(1) of the Tariff Act - HELD THAT:- Though, under the main part of sub-rule (2) of Rule 22, it is provided that the Central Government shall not levy anti-dumping duties during the period of review, but the proviso permits the Central Government to resort to provisional assessment and if the review results in determination of dumping in respect of the subject goods, it may levy duty in such cases retrospectively from the date of initiation of the review. What is, therefore, important to notice is that the review should result "in a determination of dumping in respect of such products or exporters". It is only in such a case that the Central Government may levy duty retrospectively from the date of initiation of the review, for which purpose a notification has to be issued by the Central Government. In the present case, the Designated Authority did not make a recommendation for imposition of any definitive individual dumping margin. The Appellant wanted individual dumping margin but that was not accepted and the levy of duty as provided in the Notification dated 18 September, 2017 continues. Thus, it would not be necessary for the Central Government to issue a notification for levy of retrospective duty. Duty was required to be paid by the appellants under the residuary category of the notification dated 18 September, 2017 and the same duty continues. The preliminary objection raised by the Domestic Industry on the maintainability of the appeals is rejected - The appeals shall now be heard on merits on 12 March, 2020.
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