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2009 (6) TMI 363 - AT - CustomsLevy of anti-dumping duty on Acrylic tow - Anti-dumping duty is leviable on import of acrylic fibre falling under sub-heading No. 5501.30 or 5503.30, in terms of Notification No. 133/2001-Customs, dated 31-12-2001. The original authority held that the acrylic tow imported by the respondent has to be considered as acrylic fibre and therefore, the same attracts anti-dumping duty, in terms of Notification No. 133/2001-Cus., - Held that the levy cannot be based on implication. – . The levy is clearly on acrylic fibre. - Customs Tariff 5501 at 4 digit level refers to acrylic tow and 5503 refers to acrylic fibre. Therefore, there is conscious distinction between the acrylic tow and acrylic fibre. Notwithstanding the fact that sub-headings 5501.30 and 5503.30 have been mentioned in the notification, the levy is only on import of acrylic fibre. It cannot be extended to acrylic tow by any implications. - Contention of the appellant is quite correct and convincing in as much as the ‘acrylic fibre and acrylic two are two different goods and the anti-dumping duty is chargeable only on acrylic fibre and not on acrylic tow’.
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