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2019 (7) TMI 469 - CESTAT AHMEDABADImposition of ADD - imports of Float glass and processed glass - Appellant contended that since the glass imported by them is of extra clear variety which is different from ordinary float glass and moreover such extra float glass is not manufactured in India, hence the anti dumping duty is not imposable on their imports - HELD THAT:- Vide Notification No.4/2009–Cus dated 06.01.2009, the Anti Dumping duty has been imposed upon ‘clear’ and ‘tinted’ variety of float glass which is imported into India which is originated or imported from Peoples Republic of China and Indonesia. We find that as per the literature produced before us the “extra Clear glass” is altogether a different variety of glass. The glass making technique and the raw material itself are different as the clear glass contains more iron, the ‘extra clear glass’ contains less iron. From the literature on such glass manufacturing from STEGBAR Data Sheet VI we find that a difference in products as well as clarity of vision has been shown. The Appellant has also produced a certificate issued by Federation of Safety Glass certifying that both types of glasses are different and ‘extra clear glass’ is not manufactured in India. In such situation there is no reason to hold that the importation of such goods would cause injury to the domestic glass industry. The Tribunal in case of INDIAN REFRACTORY MAKERS ASSOCIATION VERSUS DESIGNATED AUTHORITY [2000 (2) TMI 344 - CEGAT, NEW DELHI] has held that if dumped import of an article does not or is not capable of causing injury to the domestic industry, imposition of Anti Dumping duty is not warranted as it only increases cost to Indian importer without affording any protection to Indian manufacturers of like article. The imports are not liable of anti dumping duty and accordingly the impugned orders are set aside - appeal allowed - decided in favor of appellant.
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