Anti-dumping duty scope: colour coated aluminium coil outside the notification was treated as not dutiable.

Colour coated aluminium coil coated with polymeric material other than PE/PVDF was treated as outside the scope of the anti-dumping notification. The Tribunal read the notification narrowly, relied on the TRU clarification and earlier precedent on colour coated aluminium products, and noted that anti-dumping duty is intended to protect domestic producers of similar goods. On the facts, the imported coil was not specifically covered by the levy and was therefore not subject to anti-dumping duty.

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Issues: Whether colour coated aluminium coil coated with polymeric material other than PE/PVDF was liable to anti-dumping duty under the applicable notification.

Analysis: The dispute turned on the scope of the anti-dumping notification and the clarification issued by the TRU. The Tribunal noted that the earlier decision excluding colour coated aluminium foil from the levy proceeded on the basis that the product was not specifically covered and was not manufactured in India. It further observed that the circular issued thereafter restricted the exclusion to colour coated aluminium foil with PE or PVDF coating, but the earlier Tribunal view and later precedent on colour coated coil supported exclusion of the product from the levy. The Tribunal held that the purpose of anti-dumping duty is to protect the domestic industry producing similar goods, and on the facts the imported colour coated aluminium coil fell outside the intended levy.

Conclusion: The goods were not liable to anti-dumping duty and the issue was decided in favour of the assessee.

Ratio Decidendi: Where a product is not specifically covered by the anti-dumping notification and the applicable precedent excludes the colour coated aluminium coil from the product scope, anti-dumping duty cannot be imposed on such imports.

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