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TMI Blog2023 (7) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were second hand and used, these were subjected to first check examination and the value was apprised by the Chartered Engineer as USD 1,18,650 FOB against the declared value of USD 94,195 FOB derived from the estimated value of the new machinery as on the year of manufacture. The valuation of the Chartered Engineer was accepted by the department. Further, it was noticed by the department that injection moulding machine exported / originated from China attracts Anti Dumping Duty (ADD) at the rate of 174% as per the provisions of Sl.No.13 of Customs Notification No.39/2010 dt. 23.03.2010. The same was informed to the importer and accordingly the Bill of Entry was assessed. The respondent filed appeal against such assessment conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals). The department had filed appeal against the order of Commissioner (Appeals) before the Tribunal and vide order as reported in 2019 (369) ELT 1076 (Tri.-Chennai) the order passed by the Commissioner (Appeals) setting aside the ADD was upheld by the Tribunal. Ld. Counsel argued that the Commissioner (Appeals) has rightly considered the issue and held that there is no provision for levy of ADD on second hand Injection Moulding machine though it originates from China. It is prayed that the appeal may be dismissed. 4. Heard both sides. 5. The issue that arises for consideration in this appeal is whether Anti Dumping Duty (ADD) is leviable on the used and second hand injunction moulding machine imported / originated from China. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the same intent and purpose is served even in case of second-hand machinery imports by way of reappraisement of the declared value, based on the present condition of the imported item, by the Chartered Engineer. 12. The proposition of the Ld. AR is that after second-hand machinery has been re-appraised by such Chartered Engineer and its value enhanced, it should now be considered as a new machine and ADD imposed. This in one view does not make legal sense. Reappraisement of second-hand machinery and enhancement of its value, and imposition of Anti-dumping duty on top of that, is nothing but double jeopardy, if not an overkill. We are therefore of the considered opinion that the import of second-hand machinery cannot be subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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