TMI Blog2024 (3) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... , as claimed by the appellant - HELD THAT:- The invoices and packing list, as well as Bill of Lading clearly indicate that the manufacture is M/s. Xinjiang Shengxiong Chlor-Alkali Co. Ltd. The certificate at page 41 also indicates that manufacturing is by M/s. Xinjiang Shengxiong Chlor-Alkali Co. Ltd. Company, a group company of M/s. Xinjiang Zhongtai Chemical Co. Ltd. It is thus clear from the evidence that the Alkali Company (XSCCL) was actually the manufacturer and M/s. Zhonglai Chemical Co. Ltd.(XZCCL) had only exported goods clearly mentioning that Alkali Company was the manufacturer and also that their company was exporter. Even the certificate of origin of Chinese authority mentions that exporter was M/s. Zhonglai Chemical Co. Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid invoice, packing list and certificate of origin contained a declaration that the goods were manufactured by M / s CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd. The officers who examined the goods found that the bags containing the goods were imprinted with the name M / s CNSG Jilantai Chlori-Alkali Chemical Co. Ltd. Pursuant to this, it appeared that the goods were liable to anti-dumping duty @ USD 147.96 PMT in terms of Sl. No. 2 of Notification No. 32/2 -Customs (ADD) dated 10.08.2019 instead of Sl. No. 1 of the said notification prescribed anti-dumping duty @ USD 61.14 PMT, as claimed by the appellant. 2. On the above basis, it was proposed to reject the claim of appellant to pay lower anti-dumping duty but it was also propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Commissioner, the appellants preferred an appeal before Commissioner (Appeals), who maintained the order in substance. Aggrieved, appellants have filed the present appeal. 5. During hearing the appellants submitted that the authorities have erred in confirming anti-dumping duty at a higher rate without holding anywhere that goods were not produced by M/s. Xinjiang Shengxiong Chlor- Alkali Co. Ltd. It has also nowhere been held that the declarations made by the supplier on invoice, packing list, certificate of analysis as well as a categorical certificate dated 03.04.2021 given by the supplier that M/S. Xinjiang Shengxiong Chlor-Alkali Co. Ltd. was their manufacturing unit, suffered from any factual inaccuracy or were false so to arri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view, the duty @USD 147.96 US$ PMT should have been discharged instead of 61.14 as claimed by the appellant. It is seen that, the appellant s claim of manufacture by the unit claim by them is based on invoice of the supplier, packing list, certificate of analysis as well as categorical certificate dated 03.04.2021 given by their supplier that goods were produced by them only and not by any other producer. The certificate of analysis enclosed by the appellant indicates various parameter like Viscosity Number, number of impurity particle, appearance density, residual after sieve, number of grain, volatile matter and moisture content, residual chlore thylene content, thermo stability, plasticizer absorbency value of 100g PVC etc, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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