Anti-dumping landed value excludes exempt customs duty; only duties actually leviable and collected are counted.

For anti-dumping computation under the specified customs notifications, landed value includes only customs duties actually leviable and collected on import, not duties exempted under a separate exemption notification. The commentary states that exempt customs duty, including any notional duty or surcharge treated as duty for this purpose, is not to be added to the assessable value. On that interpretation, the Department's view prevailed and the appellate authority's orders were set aside.

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Issues: Whether, for computing the landed value under Customs Notification No. 44/99 and Customs Notification No. 16/99, customs duties exempted under Customs Notification No. 31/97 were required to be added to the assessable value.

Analysis: The Explanation to the anti-dumping notifications was construed in light of the Tribunal's earlier view that landed value includes only those duties of customs that are actually collected on import. Where the imported goods enjoy exemption from customs duty under another notification, such exempt duty does not form part of the landed value. The inclusion of notional or exempt customs duty, and surcharge treated as duty for this purpose, was held to be inconsistent with that interpretation.

Conclusion: The exempt customs duty was not includible in the landed value. The Department's view was accepted and the orders of the appellate authority were set aside.

Ratio Decidendi: For anti-dumping computation, landed value includes only customs duties actually leviable and collected, not duties exempted by notification.

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