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TMI Blog2017 (7) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... Leather Cloth and Plastic Manufacturing Units in India. The present appeal is against Final Finding dated 26.04.2016 of the Designated Authority (DA), Directorate General of Anti-Dumping and Allied Duties, Deptt. Of Commerce, Govt. of India and Notification No.27/2016-cus(ADD) dated 23.06.2016 issued by Ministry of Finance, Department of Revenue. This notification extended the anti-dumping duty on PVC paste resin, CTH 3904, for a further period of five years. 2. Brief background, relevant to the present case is, that on 22.08.2003, the D.A. initiated original investigation and recommended, on 20.08.2004, for imposition of A.D. duty on non-plasticised PVC paste resin-CTH 39042110. Customs notification dated 07.10.2004 was issued imposing A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed. 5. We have heard Shri Jayant Kumar, ld. Advocate for appellant, Ms Reena Khair, ld. Advocate for respondent, Shri Amit Singh, ld. Advocate for the D.A. and Shri Amresh Jain, ld. AR for Revenue. First of all, the ld. Counsels appearing for all these parties agreed that the Tribunal vide final order No.53463/2016 dated 12.09.2016 dealt with the very same issue on an appeal filed by this appellant against levy of A.D. duty. In the said appeal, the Final Finding dated 04.04.2013 of the D.A. and customs notification dated 03.07.2013 were contested. In fact, in the present appeal also, the appellant submitted that these final finding and customs notification are not tenable. 6. Admittedly, the issue agitated by the appellant have been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 eight digit classification and the inconsistency emanating thereafter is no more a point of dispute or relevant in the present appeal proceedings. We take note that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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