Home Case Index All Cases Customs Customs + AT Customs - 2024 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 574 - AT - CustomsLevy of Anti-dumping duty - reflective glass during the period 04/01/2009 to 22/05/2009 - scope of N/N. 51/2009-Cus. dt. 22/05/2009 - HELD THAT:- During the intervening period i.e. 06.01.2009 to 22.05.2009, green reflective glass was not mentioned under the exclusion category of the N/N. 4/2009-Cus dt. 06/01/2009 but mentioned in the amending N/N. 51/2009-Cus. dt. 22/05/2009. It is found that recently, Bangalore Bench of this Tribunal interpreting the said notifications in the light of the principle of law laid down by the Hon’ble Supreme Court in the case of Dilip Kumar and Company [2018 (7) TMI 1826 - SUPREME COURT] and in the case of State of Gujarat Vs. Arcelor Mittal Nippon Steel India Ltd. [2022 (1) TMI 1013 - SUPREME COURT], in the case of Glass House Vs. CC(Appeals) [2023 (11) TMI 915 - CESTAT BANGALORE], observed In the present case, since Reflective Glass is not found in the Notification No.4/2009-Cus. dated 06.01.2009 for exempting them from anti-dumping duty, question of extending the benefit does not arise. The Commissioner (Appeals) has rightly held that no attempt can be made to infer the motive or meaning of the Notification other than what is emanating from the plain language of the Notification. Therefore, we uphold the order of the Commissioner (Appeals) and dismiss the Appeal. The impugned order upheld - appeal dismissed.
|