Home Case Index All Cases Customs Customs + AT Customs - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 708 - AT - CustomsLevy of ADD - Seeking to exclude the product ‘colour coated aluminium coils’ from imposition of anti-dumping duty - seeking consequential Customs Notification 06.12.2021 issued by the Central Government to exclude ‘colour coated aluminium coils’ from imposition of anti-dumping duty retrospectively w.e.f. 06.12.2021 - seeking refund of the excess/additional duty so collected on the import of ‘colour coated aluminium coils’ w.e.f. 06.12.2021. HELD THAT:- Similar issue raised in M/S. MAHLE ANAND THERMAL SYSTEMS PRIVATE LIMITED VERSUS DESIGNATED AUTHORITY, DIRECTORATE GENERAL OF TRADE REMEDIES AND OTHERS [2023 (5) TMI 613 - CESTAT NEW DELHI] as have been raised in the present appeal, it would not be necessary to decide the application or the appeal because relief, if any, granted to M/s. Mahle Anand Thermal Systems Private Limited would also enure to the benefit of the appellant - it was held in the said case that It is not possible to hold that clad with compatible non-clad aluminium foil should not be excluded from the scope of product under consideration as has been contended by learned counsel for some of the respondents for the reason that the imported article is a like article under investigation or that Hindalco has the capability and has produced and sold clad with compatible non-clad aluminium foil - clad with compatible non-clad aluminium foil has to be excluded from the product under consideration and, accordingly, the customs notification dated 06.12.2021 is modified to exclude clad with compatible non-clad aluminium foil from the scope of product under consideration. The application would have to be rejected and is rejected - Appeal dismissed.
|