TMI Blog2006 (8) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. Offshore Engineering and Marketing Ltd., UEA. Held, exemption from anti-dumping duty is not available - Appeal No.C/844/2004 - Final Order No. 278/2006-Cus - Dated:- 8-8-2006 - Order per C.N.B. Nair: Heard both sides and perused record. 2. The appeal is directed against imposition of anti-dumping duty under Notification No. 78/2001-Cus. dated 17.7.2001. 3. The facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill Test Certificate" issued by the manufacturer S.C. Petrotub S.A It is his submission that since the goods are the manufacture of Petrotub, S.A., they must be treated as excluded from the levy of anti-dumping duty inasmuch as the exports of M/s Petrotub S.A. are excluded from the levy. He has also taken us to a decision of the Chennai Bench of this Tribunal in the case of Sanghi Polyesters Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Korea while Singapore party was only the shipper. It is his contention that the Tribunal treated Kohap Petrochemical Corporation as the exporter and not the Singapore shipper, namely, M/s. Vinmar Overseas (Singapore) Pvt. Ltd. which was in terms of the Notification. 6. The levy of duty under Notification No. 78/2001-Cus. is 'exporter' .wise. Column (3) of the Notification makes this clear. M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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