TMI Blog2017 (5) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted in absence of any substance to the contrary - ADD not levied on glass woven roving - appeal dismissed - decided against Revenue. - Customs Appeal No. 53454 of 2015 - FINAL ORDER NO . 52685/2017 - Dated:- 28-3-2017 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri K Poddar, AR for the Appellants Shri J P Kaushik, Advocate for the Respondent ORDER 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 appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion glass woven roving are excluded from the scope of product in consideration, but the Revenue s contention is that it is only that glass woven roving, along with chopped strands which are meant 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 reshaped by heating it. Thus, thermoplastic materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Dumping Duty. 6. It is the contention of the respondent that the glass woven rovings can never be used for thermoplastic application and as such, Revenue s contention that exclusion of only those glass woven rovings as thermoplastic applications can never be accepted. Further, it stand submitted before us that once the Director General (Anti Dumping) who are the notification issuing authority, who is a proper investigating authority for proposing the levy of Anti Dumping duty clarified that glass woven rovings fall under the exempted category, the Revenue should have accepted the said effect. 7. We note from the opinion of the Chartered Engineer that glass woven roving are mainly used, for a manufacture of various items mentioned th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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