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Commissioner of Customs New Delhi Versus M/s. SRM (India) Ltd.

Scope of levy of ADD - glass woven roving - case of Revenue is that only glass woven roving which are meant for thermoplastic applications, are excluded from the scope of glass woven roving which is a specified item for the purpose of levy of ADD - Held that: - Chartered Engineer opines that glass woven roving are mainly used, for a manufacture of various items mentioned therein and are not used in the thermoplastic application. If that be so, the Revenue’s interpretation of the notification tha .....

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Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides duly represented by Shri K Poddar, learned AR appearing for the Revenue and Shri J P Kaushik, learned advocate appearing for the respondent-assessee, we note that appellant imported fibre glass woven roving C Class from China and filed Bill of Entry dated 24.7.12. The dispute in the present appeal relates to payment of Anti -Dumping Duty in te .....

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xcluded from the scope of glass woven roving which is a specified item for the purpose of levy of Anti Dumping duty. 3. For better appreciation, we reproduce below the amended explanation to the notification: Explanation - For the purpose of this Table, Glass fibre means glass fibre, including glass roving (assembled rovings (AR), direct rovings (DR), glass chopped strands (CS), glass chopped strands mats (CSM). Specifically excluded from the scope of the product under consideration are glass wo .....

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for thermoplastic applications which are excluded. 4. The Revenue has obtained opinion from an independent Chartered Engineer who vide his report dated 22.9.2013 has opined that report is as under: i) Thermoplastic are polymers that become liquid when heated and return to the solid state when cooled. This property of thermoplastic finds its application to facilitate shaping / moulding in desired shapes and sizes. This cycle of melting and freezing can be repeated, so that the plastic can be res .....

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vings and is mainly used for hand lay up of various FRP products such as storage tanks, cooling towers, pipes etc., which mainly require corrosion resistance besides strength. iii) In his opinion the representative sample given to him is not to be used in thermoplastic applications, as the same is not to be made liquid by heating the same (a pre-requisite for thermoplastic applications). Rather, it is mainly to be used for hand laying of the same (in single or multilayers) for storage tanks, boa .....

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