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Notification No. 165/2003-Cus. dated 12.11.2003 excluded reflective glass from Anti-Dumping Duty (ADD), but Notification No. 6/2009 did not. Notification No. 51/2009 dated 22.05.2009 allowed exclusion of reflective glass from ADD. Between 06.01.2009 to 22.05.2009, there was no exemption for reflective glass from ADD. The imported goods being green and blue reflective glass, exemption was not available during this period. The contention that exemption continued from Notification 165/2003 till 51/2009 is untenable as 'reflective glass' was not covered by any Notification from 06.01.2009 to 22.05.2009. The Tribunal's decision is based on Supreme Court judgments in Dilip Kumar and State of Gujarat Vs. Arcelor Mittal Nippon Steel India Ltd. The appeal is not sustainable.
Notification No. 165/2003-Cus. dated 12.11.2003 excluded reflective glass from Anti-Dumping Duty (ADD), but Notification No. 6/2009 did not. Notification No. 51/2009 dated 22.05.2009 allowed exclusion of reflective glass from ADD. Between 06.01.2009 to 22.05.2009, there was no exemption for reflective glass from ADD. The imported goods being green and blue reflective glass, exemption was not available during this period. The contention that exemption continued from Notification 165/2003 till 51/2009 is untenable as 'reflective glass' was not covered by any Notification from 06.01.2009 to 22.05.2009. The Tribunal's decision is based on Supreme Court judgments in Dilip Kumar and State of Gujarat Vs. Arcelor Mittal Nippon Steel India Ltd. The appeal is not sustainable.
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