TMI Blog2023 (2) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of the learned authorised representative for the Revenue cannot be accepted. Firstly, the composition of the disputed goods is not in question that they were an alloy of aluminium and so it cannot be presumed that the alloy had a different composition than the alloy under consideration before the Bombay High Court. Secondly, clause (vii) nowhere specifies that it excludes alloys of particular composition. Neither does the letter of the DG stipulate that the exclusion under clause (vii) was available only to a particular type of alloys. It is evident that it was not a relief provided to the petitioner but it is a ruling regarding interpretation of the notification. Therefore, its benefit will equally apply to anybody else. The impugned order cannot be sustained - Appeal allowed. - MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) AND MS. BINU TAMTA, MEMBER (JUDICIAL) Shri Rajat Dosi, Advocate for the Appellant. Shri Rakesh Kumar, Authorized Representative for the Respondent. ORDER M/s. Hanon Climate Systems India Pvt. Ltd. [Appellant] filed this appeal to assail the Order in Appeal [Impugned order] dated 2.4.2019 passed by the Commissioner of Customs (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n because the notification provided some exceptions on which no ADD is leviable. According to the appellant, these goods are exempted from Anti-Dumping Duty by exclusion clause (vii) of the notification which reads as follows: (vii) Clad with compatible non-clad Aluminium Foil: Clad with compatible non clad Aluminium Foil is a corrosion-resistant aluminium sheet formed from aluminium surface layers metallurgically bonded to high-strength aluminium alloy core material for use in engine cooling and air conditioner systems in automotive industry; such as radiator, condenser, evaporator, intercooler, oil cooler and heater. 4. It is undisputed that if the disputed goods are covered by this clause, no anti-dumping duty is leviable on the goods. The dispute in this case is only whether the goods are covered by this clause or not. According to the appellant they are covered by this clause and according to the Revenue they are not. 5. Learned counsel for the appellant submitted as follows to assert that the disputed goods were covered by clause (vii) of the Notification. a) The Directorate General of Anti-Dumping duties (DG for short) conducted detailed investigation into alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mping duty. Respondent No. 4 therefore not justified in insisting on payment of anti-dumping duty for clearance of unclad or non-clad consignment of aluminium foil, more so, when the same product is allowed to be imported from other ports without insisting on payment of levy of anti-dumping duty. 14. In view of the above, we allow the petition in terms of prayer clauses (a1) and (e) and the same read as under: (a1) that this Hon ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India declaring that levy and collection of ADD on unclad or non-clad aluminium foils for automobile industry imported from China PR in terms of Notification No. 23/2017-Cus. (ADD), dated 16.5.2017, is incorrect and contrary to Section 9A read with 9B(b)(iii) of the Customs Tariff Act, 1975 and read with paragraph(s) 9(ii)(c), 12, 31, 79 and 136(xIix) of Final Findings dated 10.3.2017. (e) that this Hon‟ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India orderi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lad. Non-clad or unclad aluminium coils are exempted from the Anti-Dumping Duty notification as per clause (vii) as per the clarification provided by the DG in his letter which was as follows: 5. The aforesaid exclusion was granted as the domestic industry had admitted that it could not produce the above products, namely i) clad aluminium; and ii) compatible unclad aluminium. This is also recorded in the final findings at several places, extracts of which are given below: ii. Exclusion accepted by the domestic industry: c. Clad with Non Clad Aluminium- Aluminium Manganese- Silicon based and/or clad Aluminium- Manganese- Sislsicon based alloys, whether clad or unclad: with post brazing yield strength greater than 35 MPA, falling under tariff heading 7607 for use in heat exchangers including radiators, charge air coolers, condensers, oil coolers, heater cores, evaporators, heat ventilation and air conditioning (HVAC) systems and parts thereof. d. Some interested parties require clad with compatible non clad aluminium foil which is used in heat exchangers used specifically only in radiators in vehicles and engines in cooling systems. This is excluded by petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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