TMI Blog2018 (10) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... with the provisions of section 27 of the Customs Act, 1962 - appeal allowed - decided in favor of assessee. - APPEAL NO: C/295/2010, CROSS-OBJECTION NO: C/CO-76/2012, APPEAL NO: C/444/2012 - A/87532-87533/2018 - Dated:- 4-10-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) For the Assessee : Shri PK Shetty, Advocate For the Respondent : Shri Manoj Kumar, Assistant Commissioner (AR) ORDER Per: C J Mathew By this common order, we dispose off these appeals of Revenue and assessee impugning two different orders-in-appeal but relating to the same imports. 2. The appeal of Revenue is against order-in-appeal no. 777 to 782 (Gr.II.D)/2009(JNCH)/IMP-378 to 383 dated 23rd December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notification imposes anti-dumping duty on copolymers of polypropylene imported through Singapore from M/s Sumitomo Corporation Asia Pte Ltd and relies upon note 4 of chapter 39 of the First Schedule to Customs Tariff Act, 1975, i.e. 4. The expressions copolymers covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including copolycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer bends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from coverage in the description pertaining to the imposition of duty. Our attention is also drawn to order-in-appeal no. 714(Gr.IIG)/2017 (JNCH)/Appeal-II dated 20th October 2017 of Commissioner of Customs (Appeals-II), JNCH, Nhava Sheva, which has, in appeal against assessment of the anti-dumping duty, held clearly, on the basis of this amendment, that terpolymers imported by the appellant are not liable to anti-dumping duty. Learned Counsel contends that acceptance of this order by Revenue precludes the profession of a contrary stand in the present appeal. Considering the clarification issued and the scope of the proceedings before the anti-dumping duty authority, we are in complete agreement with the order of first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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