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TMI Blog2009 (6) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... er per: M. Veeraiyan, Member (T)]. - This is an appeal by the Department against the order of Commissioner (Appeals) No. 69/Cus/CHD/06 dated 8-5-06. 2. Heard both sides. 3. The respondent, admittedly, imported bright dyed 3.3 DTEX Acrylic Tow falling under sub-heading No. 5501.30 of the Customs Tariff Act and cleared them duty free by producing advance licence. Anti-dumping duty is leviable on i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification imposing anti-dumping duty refers to both sub-heading Nos. 5501.30, 5503.30 and therefore, the implication is that acrylic tow and acrylic fibre should be treated as one and the same. Otherwise, levy under sub-heading 5503.30 under Notification No. 133/2001-Cus., will be inoperative. Therefore, he seeks setting aside the order of the Commissioner (Appeals) and restoration of the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 9-2-2002 anti-dumping duty was chargeable on acrylic fibre originate or imported from U.K., Germany, Bulgaria & Brazil, but no such duty is chargeable on acrylic tow i.e. the goods imported by the appellant. This view has also been confirmed by the CESTAT in the case of Beeta Exports v. C.C.ASR, 2003 (153) E.L.T. 621 whereas it has been held that 'Acrylic fibre and Acrylic tow are different go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred and further the show cause notice dated 31-12-04 issued for recovery of said duty amount was also time-barred, because it is neither a case of any suppression of facts nor any wilful attempt to evade any duty when no duty is chargeable on the goods in question held by the CESTAT in para 5.2 of the order supra, which clearly says that anti-dumping duty imposed on acrylic fibre by Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and other interested parties. 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 le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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