TMI Blog2019 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... all grades importantly, when Anti-Dumping Duty notification mentions the names of only the saccharin, it cannot be read to include its salts also. The notification did not intend to levy Anti-Dumping Duty on salts of saccharin as submitted by the appellant - the N/N. 82/2001 Customs dated 30-7-2001 imposing Anti-Dumping Duty on Theophylline, Caffeine and Salts, it is not the case by the department that the impugned notification are similarly worded. Extended period of limitation - HELD THAT:- The department has assessed the goods on provisional basis after obtaining a test report, the assessment was finalised and the bond was cancelled under such circumstances, suppression of fact etc. cannot be alleged to invoke extended period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany v. CCE - 1996 (88) E.L.T. 463 (v) Sayani Sons v. CC - 2016-TIOL-198-CESTAT-MUM (vi) Ahmedabad Management Association v. CST - 2015 (9) TMI 883-CESTAT 2.1 Learned Counsel for the Appellants, further submits that in terms of Notification No. 41/2007, dated 19-3-2007 Anti-Dumping Duty is only on saccharin and not on salts of saccharin ; impugned goods are not saccharin; therefore, the notification is not applicable. He pleads that Anti-Dumping Duty cannot be imposed on a salt when it is proposes to impose on a chemical. He submitted that it is laid down in the following judgments that anti-dumping duty imposed on a Chemical will not apply to its Sodium Salt : (i) CC v. Kalgov L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise dated 1-3-1994 would be available to the appellant. He further submits that this case was affirmed by Supreme Court in 1999 (107) E.L.T. A187 (S.C.). 4. Heard both sides and perused the records of the case. On the perusal of HCN explanatory notes for the sub-heading it is seem that 29.25- Carboxyimide-function compounds (including saccharin an 1 its salts) and imine-function compounds. - Imides and their derivatives; salts thereof : 2925.11 - - Saccharin and its salts 2925.12 - - Glutethimide (INN) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Notification No. 41/2007 136/2009 mentions the item to be only saccharin falling under Tariff item 2925 11 00 and not Salts of Saccharin. We also find that Bombay High Court in cases of Climax Chemicals v. R. Gopalnathan [1991 (52) E.L.T. 186 (Bom)] held that in entry mentioned in the notification as chemical will not include its salt. We find that the interpretation of notification should be strictly in accordance with the wording of the notification, words cannot be added or deleted. The Learned AR contented that the designated authority has come to a conclusion that the Anti-Dumping Duty is applicable to all grades of saccharin. However, we find that unless the notification is suitably worded cannot be claimed to be of all grade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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