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K2 Machine Tools Pvt. Ltd. And Commissioner of Customs (Imports) Versus Commissioner of Customs (Imports) Chennai, K2 Machine Tools Pvt. Ltd. And M. Udaya Kumar, Director

2016 (5) TMI 917 - CESTAT CHENNAI

Leviability of Anti Dumping Duty and imposition of penalties - Confiscation of imported goods - Appellant classified the goods as parts of injection moulding machine whereas revenue classified it as injection moulding machine - Held that:- it is clear that the ADD is imposed only on the plastic processing or injection moulding machines when they are imported from the specified country and subject to other conditions. Looking at the nature of goods imported vide the two Bills of Entry as presente .....

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ding machine cannot be complete and operated. Once it is concluded that what has been imported are nothing but parts of injection moulding machine, the case of the Revenue for imposition of Anti Dumping Duty fails and it is not warranted to examine other pleadings of both sides. - Decided in favour of appellant - Appeal No. C/40941/2014 & Appeal Nos. C/41345/2014 & C/41346/2014 - Final Order No.40836-40838/2016 - Dated:- 20-5-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHN .....

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well as penalties on the importer have been set aside (2) to that portion of OIA where imposition of penalty on Shri M. Udaya Kumar, Director has been set aside. All the three appeals are heard analogous and decided by this common order having arisen out of common cause. 2.1 Bill of Entry No.397872 dt. 2.1.2010 was filed for clearance of goods presented and described as "parts of injection moulding machine" therein indicating classification under 84779000. This declared classification .....

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se was investigated by the Special Intelligence and Investigation Branch (SIIB) of the Custom House, Chennai. On completion of investigation and issue of SCN, the case was adjudicated vide OIO dt.8.5.2012 demanding Anti Dumping Duty as well as imposing penalties on the importer and the Director of the importer. So also confiscation of the imported goods including the goods imported vide earlier Bill of Entry was ordered. 3. In the first round of litigation, appellants failed to succeed before Co .....

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upheld the levy of Anti Dumping Duty, but set aside the imposition of fine and penalty. Therefore, present appeals arose against such consequence of adjudication. 4. The challenge from the importer is mainly on the point that Anti Dumping Duty has been levied vide Notification No.47/2009-Cus. dt. 12.9.2009 (provisional), which has subsequently been confirmed vide Notification No.39/2010-Cus dt. 23.3.2012. The ADD is leviable on Plastic Processing or Injection Moulding Machine and not on its part .....

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with our technical and professional-knowledge-experience in our business field excellence related to various industries, the parts imported in two shipments will not form complete individual machine of capacity 130, 160 and 220 tons, unless missing parts as stated in clause (6) above are required towards complete assembly and through them only the individual machine can be supplied source of power to run, and process settings such as pressure, speed, time, temperature & position which are v .....

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ms of Rule 2(a) of the General Rules of Interpretation of the First Schedule to the Customs Tariff Act, 1975. The Rule 2(a) reads as under :- "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provide that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be .....

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ently, the goods covered by both the Bills of Entry should be construed to be complete plastic injection moulding machine classifiable under 84771000 and consequently leviable to Anti Dumping Duty in terms of the relevant notifications. 6. We have heard both sides at length. The crux of the matter is the question as to whether Anti Dumping Duty is leviable on the imported goods as presented. ADD is imposed under Section 9A of the Customs Tariff Act, 1975 and the Rules made thereunder. In the pre .....

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specified in the corresponding entry in column (2), the specification of which is specified in column (4), originating in the country as specified in the corresponding entry in column (5) and produced by the producer as specified in the corresponding entry in column (7), when exported from the country as specified in the corresponding entry in column (6), by the exporter as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate to be worked .....

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