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TMI Blog2011 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Anti-Dumping Bench of the Tribunal in the case of Thai Acrylic Fibre Co. Ltd. vs. Designated Authority reported in 2010 (253) ELT 564 (Tri.-Del.). The issue involved in this case needs interpretation of an anti-dumping notification impinging on determination of anti-dumping duty on the subject goods and hence such cases are required to be decided by the Anti-Dumping Bench for the sake of uniformity in application of anti-dumping duties throughout the country. 3. The brief facts of the case are that the appellants have imported plain medium density fibre board of 18 mm thickness of Malaysian origin for which they filed the impugned bill of entry at Tuticorin Custom House. In terms of Notification No.116/2009-Cus dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commerce and posted on its website. He states that as per this Guide, relief to the domestic industries is given by imposing duty which is sufficient to remove injuries to the domestic industries and the injury margin is calculated as the difference between the fair selling price and the landed value. The same publication of the Ministry of Commerce indicates that the landed value is the assessable value under the Customs Act, 1962 plus the basic customs duty. He also states that though there is no definition of landed value under the Customs Tariff Act, 1975 and the anti-dumping Rules, there are several anti-dumping notifications under which the landed value has been defined. For example, under Notification No.35/09-Cus dated 13.4.2009, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable value which under Section 14 of the Customs Act, 1962 would represent the CIF value plus landing charges, and additionally duties of customs. However, in view of the exception provided in the definition, additional duties equal to the excise duty, sales tax, etc. levied under Section 3 of CTA, safeguard duty levied under Section 8B of CTA, countervailing duty levied under Section 9 of CTA, and Anti-Dumping Duty levied under Section 9A of CTA would not be added for the purpose of calculating the landed value. If such a calculation is adopted for the landed value the anti-dumping duty imposed would be sufficient to remove the injury and provide level playing field for the domestic producers. 7. We have also perused the final fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority and the Finance Ministry as well as from the respondent Commissioner, the reasons, if any, for not defining the expression landed value in the impugned Notification No.116/09 is not ascertainable. But there does not appear to be any valid reason to adopt a different definition in working out the landed value in the present case, since, the intention is only to impose anti-dumping duty which is sufficient to remove the injury caused by dumping. If the landed value is calculated without adding the basic customs duty to the assessable value, the resultant anti-dumping duty amount would be more than the injury margin and that would give an unfair and unintended advantage to the domestic industry. The lesser duty rule having been adopted i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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