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TMI Blog2018 (10) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is against order-in-appeal no. 777 to 782 (Gr.II.D)/2009(JNCH)/IMP-378 to 383 dated 23rd December 2009 of Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai - II which, upon appeal against assessment of anti-dumping duty, leviable vide notification no. 82/2009-Cus dated 20th July 2009, in six bills of entry, no. 712724/08.10.2009, no. 706798/05.10.2009, 713422/08.10.2009, 715745/10.10.2009, no. 717918/12.10.2009 and no. 722373/15.10.2009, for import of 'polypropylene cosmoplene terpolymer' of various grades, granted relief to M/s Positive Packaging Industries Ltd (now M/s Huhtamaki PPL Ltd). 3. Though the objection of M/s Huhtamaki PPL Ltd to coverage under the notification imposing anti-dumping duty on the plea that it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.' and placing further reliance on the sub-heading notes, in the context of inclusion of 'co-polymers', he contends that the first appellate authority had failed to render a proper interpretation on the dutiability of the said goods. 6. Per contra, Learned Counsel, advancing the grounds adduced in the memorandum of cross-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, we are in complete agreement with the order of first appellate authority that anti-dumping duty is not leviable on the impugned imports. 7. On the appeal against the disposal of the refund claim, we take note that there is an adumbration of the test of unjust enrichment; to counter this, the balance sheets for the relevant years were also submitted. We find that, in the relevant years, appropriate provisions have been made indicating that the incidence of duty had been borne by the importers. With the invalidation of imposition of anti-dumping duty, the duty collected in consequence should not, in these circumstances, have been credited to the Consumer Welfare Fund but released in accordance with the provisions of section 27 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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