Anti-dumping duty exclusion for glass woven rovings applied, defeating the Revenue's narrower interpretation.

Glass woven rovings imported by the assessee were held to fall within the express exclusion in the anti-dumping duty notification, as amended, and were therefore not chargeable to anti-dumping duty. The Tribunal relied on the notification text, the Chartered Engineer's opinion that such rovings were mainly used for applications other than thermoplastic uses, and the clarification from the Director General (Anti-Dumping) confirming the specific exclusion. The Revenue's narrower reading, limiting the exclusion only to rovings meant for thermoplastic applications, was not accepted, and the appeal was rejected.

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Issues: Whether glass woven rovings imported by the assessee were excluded from the scope of the anti-dumping duty notification and hence not liable to anti-dumping duty.

Analysis: The notification, as amended, specifically excluded glass woven rovings from the scope of the product under consideration. The evidence before the Tribunal, including the Chartered Engineer's opinion, indicated that glass woven rovings were mainly used for applications other than thermoplastic applications and were not shown to fall outside the exclusion. The clarification obtained from the Director General (Anti-Dumping) also stated that glass woven rovings were specifically excluded from the notification. In these circumstances, the Revenue's restrictive reading that only glass woven rovings meant for thermoplastic applications were excluded was not accepted.

Conclusion: The imported glass woven rovings were covered by the exclusion in the notification and were not liable to anti-dumping duty; the Revenue's appeal was rejected.

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