Anti-dumping duty on extra clear float glass denied where imported goods were materially distinct from the notified product.

Imported extra clear float glass was treated as a distinct product from the clear and tinted float glass covered by Notification No. 4/2009-Cus because the evidence showed differences in composition, iron content, light transmission, appearance, commercial description, and price. The Tribunal also noted that extra clear glass was not shown to be manufactured in India, so no injury could be attributed to a non-existent like domestic product. On that basis, the imports were held outside the scope of the anti-dumping notification and not liable to anti-dumping duty, and the assessments were directed to be made without such duty.

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Issues: Whether imported extra clear float glass fell within the scope of Notification No. 4/2009-Cus dated 06.01.2009 imposing anti dumping duty on clear and tinted float glass, and whether such imports were liable to anti dumping duty.

Analysis: The notification applied to clear and tinted varieties of float glass. On the evidence produced, extra clear glass was shown to be a distinct variety, differing in raw material composition, iron content, light transmission, appearance, commercial description, and price from ordinary clear float glass. The imported goods were also supported by material showing that extra clear glass was not manufactured in India. In such circumstances, the Tribunal held that the imported goods could not be treated as the notified clear float glass and that, where no like domestic product existed, no injury to the domestic industry could be attributed to the imports.

Conclusion: The imported extra clear float glass was not liable to anti dumping duty under the notification.

Final Conclusion: The impugned assessments were set aside and the appeals were allowed, with assessment to be made without anti dumping duty.

Ratio Decidendi: Anti dumping duty cannot be imposed on an imported article that is materially distinct from the notified product and for which no like domestic product exists so as to cause injury to the domestic industry.

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