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2023 (11) TMI 570 - CESTAT NEW DELHI-LBScope of Anti Dumping duty when similar goods are not manufactured in India - Exclusion of product ‘colour coated aluminium coils’ from imposition of anti-dumping duty - modification in the consequential customs notification 6-12-2021 issued by the Central Government to exclude ‘colour coated aluminium coils’ from imposition of anti-dumping duty retrospectively w.e.f. 6-12-2021 and for refund of the excess/additional duty so collected on the import of ‘colour coated aluminium coils’ w.e.f. 6-12-2021. HELD THAT:- Anti-dumping duty has been levied on imports of flat rolled products of aluminium originating in or exported from China PR. The appellant is a manufacturer of Aluminium Composite Panel sheets in India, and uses different types of colour coated coils as a raw material to manufacture the finish goods i.e. ACP. Thus, imposition of anti-dumping duty on colour coated coils would work to the prejudice of the appellant. What also needs to be noticed is that in the earlier final findings dated 29-5-2009 relating to safeguard duty investigation in respect of import of aluminium flat rolled products and aluminium foil to India from China PR, which concerned Hindalco also a domestic producer, it was sought to be contended by the interested parties that aluminium colour coated coils are not manufactured by the domestic industry and, therefore, cannot be included in the ambit of product under consideration. It would be seen from the aforesaid final findings recorded by the designated authority that it was not a case set up by Hindalco that it manufactures colour coated coil - In the case of coating by fluorine carbon, the aluminium coil is subjected to fluorine carbon resin, pigment and it is after high temperature roasting and baking that the paint is solidified with dry films with super weather resistance. The inevitable conclusion that follows from the aforesaid discussion is that Hindalco does not manufacture/produce colour coated coil as it has failed to produce any evidence before the designated authority or before the Tribunal to substantiate that it has even the capacity to manufacture/produce colour coated coil, much less produce colour coated coil in commercial volumes. Thus, if the domestic industry does not manufacture/produce colour coated coil, this product would have to be excluded from scope of the product on which anti-dumping duty has been imposed under the customs notification dated 6-12-2021 issued by the Central Government on the basis of the final findings dated 7-9-2021 issued by the designated authority - The customs notification dated 6-12-2021 is, accordingly, modified by excluding the ‘colour coated coil’ from imposition of anti-dumping duty. Appeal allowed.
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