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2009 (3) TMI 630

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..... ise legal, court will not be justified in granting any relief in the writ petition and it is accordingly dismissed, it is clarified that the findings in the judgment will not stand in the way of the petitioner agitating his liability before the appellate Forum that is available under the statute, which, shall decide the matter untrammelled by any of the observations made above, writ petition fails and is, accordingly, dismissed. - W.P. (C) No. 7563 of 2009(M), - - - Dated:- 20-3-2009 - Antony Dominic, J. Shri P.N. Ramakrishnan Nair, for the Petitioner. Shri John Varghese, SC, for the Respondent. [Judgment]. The petitioner is an importer of a commodity called reflective glass . Exts. P1 P2 are the bills of entries fi .....

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..... lowing manner :- 3. Product under Consideration. The product under consideration in this sunset review is Float Glass of thickness 2 mm to 12 mm, (both thickness inclusive) of clear as well as tinted variety (other than green glass) but not including processed glass meant for decorative, industrial or automotive purposes. Since, the present investigation is a review investigation; product under consideration remains the same as has been defined in the original investigation, as there has been no significant development or change in the product during the period thereafter. 4. Similarly, when it comes to Ext. P10, the notification containing the final findings of the product under consideration and like article, paragraphs 6 8, r .....

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..... not carry the description of the goods as contained in any of the previous notification, but only refers to Heading No. 70.05 of the 1st schedule of Customs Tariff Act, 1975. 5. Thus perusal Ext. P6 and P7 show that in the description of Float Glass, the item reflective glass has been excluded. But, however, such exclusion is not seen contained in Exts. P8 and P10. Therefore, when the goods in respect of anti-dumping duty is imposed in Ext. P3, the description of the goods as contained in Exts. P8 P10 was what is relevant and this did not exclude reflective glass. 6. Therefore, prima facie, I am not satisfied that the reflective glass are excluded from the description of Float Glass in respect of which anti-dumping duty has been levi .....

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