Anti-dumping duty not leviable on used and second-hand machinery imported under the relevant customs notification.

Anti-dumping duty under Notification No. 01/2010-Cus. was held not leviable on imported tyre curing presses because the goods were established, on the Chartered Engineer's report, to be used and second-hand machinery. The Tribunal followed its earlier view in Trinity Exporters that the notification did not attract anti-dumping duty on such goods, and the Department's challenge therefore failed. The respondent-company's liquidation status was also noted, but the decisive basis was the factual finding on the nature of the imported machinery.

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Issues: Whether anti-dumping duty was leviable on import of used and second-hand tyre curing presses covered by Notification No. 01/2010-Cus. dated 08.01.2010.

Analysis: The imported goods were found to be used and second-hand machines on the basis of the Chartered Engineer's report, and there was no dispute on that factual position. The Tribunal noted that the same question had already been examined in Trinity Exporters, where levy of anti-dumping duty on used and second-hand machines was rejected in favour of the importer. The Tribunal also noted the liquidation status of the respondent-company.

Conclusion: Anti-dumping duty was not leviable on the imported used and second-hand machines, and the Department's challenge failed.

Ratio Decidendi: Anti-dumping duty under the notification was not attracted to goods found, on evidence, to be used and second-hand machinery.

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