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M/s Leather Cloth & Plastics Manufacturers Association Versus Designated Authority, Directorate General of Anti-Dumping and Allied Duties/Ministry of Finance

Imposition of ADD - PVC paste resin - imported from E.U. - classification of goods after sunset review - whether imposition of ADD on the basis of eight digit classification and the inconsistency emanating thereafter in identifying the subject goods with reference to such classification maintainable? - Held that: - when the notification mentions and identifies the subject goods by name and specific tariff classification, any change in such parameters ought to be done within the ambit of law. - .....

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ating thereafter is no more a point of dispute or relevant in the present appeal proceedings. The Tribunal remanded the matter to the DA for a fresh consideration and the appellants have been given liberty to raise all the issues before the DA. Upon such direction and complying the same, the present findings were issued, as such no merit found in the appeal on this issue. - Injury margin and quantification of AD duty - Held that: - the import of subject goods increased significantly and in d .....

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on No. 60329 of 2013 in Anti-Dumping Appeal No. 59640 of 2013 - Final Order No. 53463/2016 - Dated:- 12-9-2016 - Mr. Justice (Dr.) Satish Chandra, President. Mrs. Archana Wadhwa, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri Pramod Kumar Rai, Advocate for the appellants Shri Amit Singh, Advocate for the Designated Authority. Shri Govind Dixit, A.R. for the Revenue Ms. Reena Khair, Shri Rajesh Sharma, Ms. Rita Jha, Advocates for Domestic Industry. ORDER This appeal is filed b .....

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PVC paste resin (subject goods) were initiated on 22.08.2003. Final Findings was issued on 28.03.2004 followed by imposition of definitive AD duty vide Customs Notification No. 104/2004 dated 07.10.2004. Sunset review of the said duty was done and the AD duty was extended upto 06.07.2010. Further, vide Final Finding dated 26.04.2010 AD duty was imposed on the subject goods originating in or exported from E.U. The appellants challenged the continued imposition of AD duty in terms of recommendatio .....

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cation, if any. Consequent on such remand directions the DA passed the present impugned order dated 04.04.2013 resulting in AD Notification dated 03.07.2013. 2. Ld. Counsel for the appellant submitted that the impugned order has been issued in violation of the remand order of the Tribunal. The eight digit classification of the subject goods have been a matter of dispute. The PVC paste resin classified under 39042110 under initial Customs Notification of 2004 is incorrect. The subject goods were .....

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git level have become source of dispute. This has happened because of different importers and customs formation following different classification resulting in inconsistent treatment of the same product. On remand, the DA complied with the direction of the Tribunal and after careful consideration of all the relevant factors recommended for AD duty on the subject goods. This time the Customs classification was restricted to four digit main heading only in order to avoid any inconsistency and also .....

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ed the product by name as well as eight digit classification code. The Tribunal observed that since both are relevant, for any change in the subsequent proceedings by the DA or in the Customs Notification the same has to be made as per the Rules and procedure laid-down. The Tribunal held that the Central Government had no power to impose AD duty on PVC paste resin falling under a different classification. The amending notification in 2012 when the appeal against 2010 notification was pending bef .....

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to such classification. However, we note that in the present impugned findings as well as the consequent Customs Notification dated 03.07.2013, the subject goods have been identified by name as well as by classification heading upto four digit only. In other words, heading 3904 Poly Vinyl Chloride Paste Resin have been subjected to AD duty as per the rates specified therein. Admittedly, the present findings and the Customs Notification has no room for ambiguity. We find the matter relating to ei .....

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