TMI Blog2013 (11) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 86/2011 was issued in the background that in the absence of tolerance in the recommendation of corresponding Notification the products of width 1250 MM or lower are being declared as having width of 1251 MM to 1300 MM and thereby the anti-dumping duty is circumvented. It is further found that larger number of consignments where the width has been declared as 1251 MM or marginally above the 1250 MM limit specified in the final finding, thereby escaping anti-dumping duty. Therefore, this Notification came to levy for tolerance of (+) 30MM in the width - any product having width more than 1250 MM are not leviable for anti-dumping duty. Admittedly, in this case the width of the product on physical examination was found between 1256 MM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are required to pay anti-dumping duty. Therefore, proceedings were initiated against the appellants. A show-cause notice was issued proposing demand of anti-dumping duty and confiscation of goods and imposition of penalty was also proposed. The show-cause notice was converted into demand of anti-dumping duty, confiscation of goods which were allowed to redeem on payment of fine of Rs.10,00,000/- and imposed various penalties on the appellants. Aggrieved by the same the appellants are before us. 3. Heard both sides. 4. The learned Advocate appearing for the appellants submits that on a similar set of facts, in the case of Mascot International in Appeal No. C/85087/13 vide Order No. A/523/13/CSTB/C-I dated 03.04.2013, this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of investigation, to ascertain the correct description, grade and quantity of the goods covered under bills of entry, 100% examination was carried out by the Dock staff. The composition of the grade was tested with the help of PMI machine and representative sample sealed. On examination, goods were found to be mill-edge as against trim edge and in the instant case the declared width of the goods is 1256 to 1259 as per the import invoice and the same was found to be correctly declared. In those set of facts this Tribunal observed here-in-under:- "1. It is observed by the Designated Authority that the present review is not for enhancement of the product scope is for clarification with regard to the prescribing tolerance in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 1250 MM. The amending Notification on mid term review was for the consignment wherein the actual width is less than 1250 MM who declared the consignment as 1251 MM or more to escape anti-dumping duty. In those cases tolerance of (+) 30 MM was granted. Therefore tolerance is to be applied on the products having width less than 1250 MM and declared as 1251 MM to 1300 MM. It is not the intent of the Designated Authority to levy duty on 1280 MM. If it is so, in the Notification it would have been declared that the product up to 1280 Mm are leviable for anti-dumping duty and no tolerance for (+)30 MM was given." 8. As submitted by the learned A.R. that the tolerance of (+) 30 MM is to be given to the maximum limit of 1250 mm is not accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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