TMI Blog2023 (11) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the respondent that prior to 14-11-2000, there was no demand of the purchase tax and/or the exemption from payment of purchase tax was made available in the earlier assessment years and, therefore, in the subsequent assessment years also, the respondent-assessee shall be entitled to the exemption is concerned, the aforesaid has no substance. In the taxation matters, every assessment year/period is a different year/period. In view of above observations of the Supreme Court, the question of interpreting the exemption Notification has to be done in the manner specified in the Notification. In the present case, since Reflective Glass is not found in the Notification No.4/2009-Cus. dated 06.01.2009 for exempting them from anti-dumping duty, question of extending the benefit does not arise. The Commissioner (Appeals) has rightly held that no attempt can be made to infer the motive or meaning of the Notification other than what is emanating from the plain language of the Notification. The order of the Commissioner (Appeals) upheld - appeal dismissed. - HON BLE MR. P. A. AUGUSTIAN, MEMBER (JUDICIAL) And HON BLE MRS R. BHAGYA DEVI, MEMBER (TECHNICAL) Mr. M. Balagopal, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der consideration remains the same as the subject goods and therefore, imposing anti-dumping duty on the items imported by them was illegal and hence, the appeal. 4. On behalf of the Revenue, the Authorised Representative for the Revenue submitted that Notification No. 165/2003-Cus. dated 12.11.2003 excluded Reflective Glass from its scope, however, there is no such exclusion for Reflective Glass in the Notification No.4/2009 dated 06.01.2009. The exemption Notification No. 51/2009 dated 22.05.2009 once again provided exemption to Reflective Glass and therefore, since the relevant Notification during the time of import did not provide any exemption from anti-dumping duty to the appellant. It is also submitted that the Hon ble High Court of Kerala while deciding Writ Petition (C) No.7563 of 2009 (M) in the case of K. Kochumon vs. Union of India as reported at 2011 (273) ELT 187 (Ker.) wherein it was held that: 6. Therefore, prima facie, I am not satisfied that the reflective glass are excluded from the description of Float Glass in respect of which anti-dumping duty has been levied. In view of this, I am not persuaded to accept the contention of the learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een exported to India from the subject countries below the normal value; (b) the domestic industry had suffered material injury; (c) the material injury had been caused by the dumped imports from the subject countries; and the designated authority had recommended imposition of provisional anti-dumping duty, pending final determination, on all imports of the subject goods, originating in, or exported from, the subject countries; AND WHEREAS, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty vide notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 7/2003-Customs, dated the 7th January, 2003, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 7th January, 2003 [G.S.R. 14(E), dated the 7th January, 2003]; AND WHEREAS, the designated authority, vide its final findings No. 14/19/2002-DGAD, dated the 22nd August, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 22nd August, 2003, has come to the conclusion that - (a) Float Glass o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Specification Country of Origin Country of Export Producer Exporter Amount Unit of Measurement Currency (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 1. 70 05 Float Glass Float Glass of thickness 2 mm to 12 mm (both thickness inclusive) of clear as well as tinted variety (other than green glass) but not including reflective glass, processed glass meant for decorative, industrial or automotive purposes Any country other than China Indonesia Any producer PT Mulia Glass 71.16 Metric tonne US$ 2. 70 05 Float Glass Float Glass of thickness 2 mm to 12 mm (both thic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rative, industrial or automotive purposes Any country China Any producer Any exporter 72.27 Metric tonne US$ 2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, i.e. the 7th January 2003, and shall be paid in Indian currency. Explanation. - For the purpose of this notification, rate of exchange applicable for the purposes of calculation of the anti-dumping duty under this notification shall be the exchange rate specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) issued from time to time, in exercise of powers conferred under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. [Notification No. 165/2003-Cus., dated 12-11-2003] Anti-dumping duty on Float glass of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minimis; (iii) The subject goods are likely to enter Indian market at dumped prices, should the present measures be withdrawn; (iv) Even though the domestic industry has improved its performance during the POI, the withdrawal of the existing anti-dumping measure on subject goods from subject countries is going to cause a substantial injury to the domestic industry. Further, should the present anti-dumping duties be revoked, injury to the domestic industry is likely to intensify; and has recommended continued imposition of the anti-dumping duty on the subject goods originating in, or exported from, the subject countries in order to remove injury to the domestic industry; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 165/2003-Customs, dated the 12th November, 2003, except as resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final findings No. 14/19/2002-DGAD, dated the 22nd August, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 22nd August, 2003, had recommended to impose final anti-dumping duty on all imports of Float Glass of thickness 2 mm to 12 mm (both thickness inclusive) of clear as well as tinted variety (other than green glass) but not including reflective glass, processed glass meant for decorative, industrial or automotive purposes (hereinafter referred to as the subject goods) originating in or exported from the subject countries so as to remove the injury to the domestic industry; And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, imposed an anti-dumping duty on the subject goods vide notification of the Government of India, Ministry of Finance (Department of Revenue), No. 165/2003-Customs, dated the 12th November, 2003, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, degree and effect of any alleged dumping in relation to import of any article, to identify the article liable for anti-dumping duty, to recommend the amount of anti-dumping duty equal to the margin of dumping or less, which if levied, would remove the injury to the domestic industry and to review the need for continuance of anti-dumping duty on such article; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of said Customs Tariff Act read with rules 4, 18 and 23 of the said Customs Tariff Rules, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 4/2009-Customs, dated the 6th January, 2009, namely :- In the said notification, in the opening paragraph, after the words, as well as tinted variety (other than green glass) but not including , the words reflective glass, , shall be inserted. [Notification No. 51/2009-Cus., dated 22-5-2009] 6. As can be seen from the above Notification No.165/2003-Cus. dated 12.11.2003 read that the Float Glass of thickness 2 mm to 12 mm (both thickness inclusive) of clear as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, and whether the revenue has established conditions before raising and justifying a demand. Similar is the case in roping all persons within the tax net, in which event the State is to prove the liability of the persons, as may arise within the strict language of the law. There cannot be any implied concept either in identifying the subject of the tax or person liable to pay tax. That is why it is often said that subject is not to be taxed, unless the words of the statute unambiguously impose a tax on him, that one has to look merely at the words clearly stated and that there is no room for any intendment nor presumption as to tax. It is only the letter of the law and not the spirit of the law to guide the interpreter to decide the liability to tax ignoring any amount of hardship and eschewing equity in taxation. Thus, we may emphatically reiterate that if in the event of ambiguity in a taxation liability statute, the benefit should go to the subject/assessee. But, in a situation where the tax exemption has to be interpreted, the benefit of doubt should go in favour of the revenue, the aforesaid conclusions are expounded only as a prelude to better understand jurisprudential bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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