2006 (7) TMI 348 - AT - Customs

Tribunal Nullifies Anti-Dumping Duty on Incorrectly Classified Goods

The Tribunal allowed two appeals challenging the classification of imported material under Heading 3903 and the imposition of anti-dumping duty under ... Anti-dumping duty Issues:Appeal against Commissioner (Appeals) order classifying imported material under Heading 3903, imposition of anti-dumping duty on SBR under notification No. 73/2000, interpretation of Supreme Court judgment on anti-dumping duty applicability.Analysis:The case involved two appeals challenging the Commissioner (Appeals) order classifying imported styrene butadiene co-polymer resin under Heading 3903 and imposing anti-dumping duty under notification No. 73/2000. The appellants argued that the product should not be charged with anti-dumping duty based on a Supreme Court judgment. The Tribunal referred to the Supreme Court's judgment in Rishiroop Polymers Pvt. Ltd. v. Designated Authority, emphasizing the restoration of the original finding under notification No. 107/99, which clarified that anti-dumping duty is leviable only on goods under Chapter Heading No. 4002.19, not under Chapter Heading No. 39.03.The Tribunal considered the arguments from both sides and highlighted the Supreme Court's decision that the finding by the Designated Authority was not a clerical omission, contrary to the Tribunal's earlier observation. Consequently, the Tribunal set aside the earlier order and restored the Designated Authority's finding. As a result, no anti-dumping duty was applicable under Heading No. 39.03 post the Supreme Court judgment, aligning with the law declared by the Court. The Tribunal, in adherence to Article 141 and 144 of the Constitution of India, allowed both appeals and overturned the impugned orders passed by the lower authorities.In conclusion, the Tribunal's decision was based on the interpretation of the Supreme Court judgment, which clarified the applicability of anti-dumping duty on specific goods under Chapter Heading No. 4002.19, leading to the setting aside of the Commissioner (Appeals) order and the restoration of the original finding under notification No. 107/99. The Tribunal's duty to implement the law declared by the Supreme Court guided the decision to allow the appeals and nullify the imposition of anti-dumping duty on goods classified under Heading No. 39.03.