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2023 (2) TMI 622 - CESTAT NEW DELHILevy of anti-dumping duty on the imported goods - import of Aluminium Alloy coils - N/N. 23/2017-Cus (ADD) dated 16.5.2017 - Applicability of ruling of Bombay High Court in favor of importer - HELD THAT:- The disputed goods were described as Aluminium alloy foils while the goods under consideration by the Bombay High Court in MAHLE ANAND THERMAL SYSTEMS PRIVATE LIMITED VERSUS THE UNION OF INDIA, THROUGH JOINT SECRETARY, MINISTRY OF COMMERCE, DEPARTMENT OF COMMERCE & ORS. [2022 (8) TMI 844 - BOMBAY HIGH COURT] were Silico-Manganese-Aluminium alloy foils. The goods imported through Gandhinagar were described as Aluminium alloy foil. Learned authorised representative submitted that the nature of goods has to be seen and the disputed goods are different from the goods under consideration of the Bombay High Court and also the goods imported through Gandhinagar - This submission of the learned authorised representative for the Revenue cannot be accepted. Firstly, the composition of the disputed goods is not in question that they were an alloy of aluminium and so it cannot be presumed that the alloy had a different composition than the alloy under consideration before the Bombay High Court. Secondly, clause (vii) nowhere specifies that it excludes alloys of particular composition. Neither does the letter of the DG stipulate that the exclusion under clause (vii) was available only to a particular type of alloys. It is evident that it was not a relief provided to the petitioner but it is a ruling regarding interpretation of the notification. Therefore, its benefit will equally apply to anybody else. The impugned order cannot be sustained - Appeal allowed.
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