2006 (8) TMI 38 - AT - Customs

Customs Anti-dumping duty is levied on Carbon Steel Seamless Pipes imported from UAE excluding goods exported by M/s Petrotub S.A. from UAE. Here goods were manufactured by M/s Petrotub S. A. but exported by M/s. Offshore Engineering and Marketing Ltd. UEA. Held exemption from anti-dumping duty is not available

Summary

Issues:
1. Imposition of anti-dumping duty under Notification No. 78/2001-Cus.
2. Interpretation of the term "exporter" in the context of Notification No. 78/01.
3. Exclusion of goods manufactured by a specific company from anti-dumping duty.

Analysis:
1. The appeal challenged the imposition of anti-dumping duty on 'Carbon Steel Seamless Pipes' purchased from a UAE company with the country of origin stated as Romania under Notification No. 78/2001-Cus. The duty was levied as the landed value fell below the specified threshold. The appellant contended that the goods were manufactured by a Romanian company excluded from the duty, supported by a "Mill Test Certificate" from the manufacturer. Reference was made to a previous Tribunal decision emphasizing the country of origin for duty levy.

2. The appellant argued that the exclusion under Notification No. 78/01 applied to exports made by the specific Romanian exporter and not to goods manufactured by them in general. The appellant's interpretation was challenged by the Senior Departmental Representative (SDR), highlighting that the exemption mentioned the excluded "exporter" and not the manufacturer. The SDR differentiated a previous case where the exporter was considered distinct from the shipper, emphasizing the exporter's significance in duty imposition.

3. The Tribunal clarified that the duty levy under Notification No. 78/2001-Cus. is exporter-specific, as indicated in Column (3) of the Notification. The exclusion from duty applied only when the export was by the specific Romanian exporter mentioned. Since the consignment in question was exported from UAE by a different entity, the duty was rightly imposed due to the landed value being below the specified threshold. The Tribunal distinguished a previous case to emphasize the importance of the actual exporter in duty determination.

In conclusion, the Tribunal upheld the impugned order, rejecting the appeal against the imposition of anti-dumping duty on the imported 'Carbon Steel Seamless Pipes'. The judgment emphasized the exporter-specific nature of duty imposition under the relevant Notification and clarified the distinction between excluded exporters and manufacturers in such cases.