TMI Blog2024 (4) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... rat Vs. Arcelor Mittal Nippon Steel India Ltd. [ 2022 (1) TMI 1013 - SUPREME COURT] , in the case of Glass House Vs. CC(Appeals) [ 2023 (11) TMI 915 - CESTAT BANGALORE] , observed 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. Therefore, we uphold the order of the Commissioner (Appeals) and dismiss the Appeal. The impugned order upheld - appeal dismissed. - HON'BLE DR. D. M. MISRA , MEMBER ( JUDICIAL ) And HON'BLE MSR R BHAGYA DEVI , MEMBER ( TECHNICAL ) Mr. Aditya Venugopal , Advocate , for the Appellant Mr. Rajiv Kumar Agrawal , Commissioner ( AR ) for the Respondent ORDER PER : DR. D. M. MISRA These three appeals are filed against Order-in-Appeal No.173/2011 to 177/2011 dt. 30/09/2011 passed by Commissioner of Customs(Appeals), Cochin. 2. Brief facts of the case are that the appellant is a proprietary concern engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... review, Notification No.4/2009 dt. 06/01/2009 was issued. However, in the said notification, the term reflective glass was not mentioned even though the designated authority recommended to carry out the anti-dumping duty strictly on the goods mentioned under Notification No.165/2003. He has submitted that the Central Government by Notification No.4/2009 dt. 06/01/2009 could only extend the period of imposition and not widen the scope of original proceedings relating to imposition of levy. It is his argument that if the Notification No.4/2009 is interpreted to include reflective glass under the purview of anti-dumping duty which was originally excluded by Notification No.165/2003, then the same would rendered the Notification No.4/2009 ultra vires of Section 9A(5) of the CTA, 1975. He has submitted that the subsequent Notification No.51/2009-Cus dt. 22/05/2009 excluded from the scope of levy of ANTI DUMPING DUTY on float glass by restoring the position prior to 04/12/2009. It is his contention that the subsequent notification is clarificatory in nature; hence retrospective in application. In support, the learned advocate referred to the judgment of Larger Bench in the case of Fibre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The short question involved in the present appeals is whether anti-dumping duty is leviable on the product viz. reflective glass during the period 04/01/2009 to 22/05/2009. 7.1. Undisputedly, on the basis of the objections of the All India Float Glass Manufacturers Association, anti dumping duty was imposed on float glass of thickness 2mm to 12mm (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 purpose , by issuance of Notification No.165/2003 dt. 12.11.2003 w.e.f. 07.01.2003. After sunset review and consequently the recommendation of the designated authority, Notification No.4/2009 has been issued, which reads as follows:- Anti-dumping duty on Float glass of specified quality, originating in, or exported from, China and Indonesia Whereas, the Designated Authority, vide its Notification No. 15/1/2007- DGAD, dated the 13th December, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 13th December, 2007 had initiated a sunset review in the matter of continuation of anti-dumping on imports of Float Glass of thickn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respects things done or omitted to be done before such supersession, the Central Government, after considering the aforesaid findings of the Designated Authority, hereby imposes an anti-dumping duty on the imports into India of subject goods falling under Heading 7005 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at an amount, which is equal to, - (a) US $ 133 per metric tonne in case of imports of subject goods origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass) 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, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. No. 887(E), dated 12th November, 2003; And whereas, the designated authority, vide its Notification No. 15/1/2007-DGAD, dated the 13th December, 2007, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 13th December, 2007 had initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, 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] 7.3. During the intervening period i.e. 06.01.2009 to 22.05.2009, green reflective glass was not mentioned under the exclusion category of the Notification No.4/2009-Cus dt. 06/01/2009 but mentioned in the amending Notification No.51/2009-Cus. dt. 22/05/2009. The contention of the appellant that it was a mistake on the part of the Government by not specifically mentioning exclusion of green reflective glass from the scope of the said notification. 8. We find that recently, Bangalore Bench of this Tribunal interpreting the said notifications in the light of the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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