2009 (6) TMI 363

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....r per: M. Veeraiyan, Member (T)]. - This is an appeal by the Department against the order of Commissioner (Appeals) No. 69/Cus/CHD/06 dated 8-5-06. 2. Heard both sides. 3. The respondent, admittedly, imported bright dyed 3.3 DTEX Acrylic Tow falling under sub-heading No. 5501.30 of the Customs Tariff Act and cleared them duty free by producing advance licence. Anti-dumping duty is leviable on im....

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....ification imposing anti-dumping duty refers to both sub-heading Nos. 5501.30, 5503.30 and therefore, the implication is that acrylic tow and acrylic fibre should be treated as one and the same. Otherwise, levy under sub-heading 5503.30 under Notification No. 133/2001-Cus., will be inoperative. Therefore, he seeks setting aside the order of the Commissioner (Appeals) and restoration of the order of....

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....ed 9-2-2002 anti-dumping duty was chargeable on acrylic fibre originate or imported from U.K., Germany, Bulgaria & Brazil, but no such duty is chargeable on acrylic tow i.e. the goods imported by the appellant. This view has also been confirmed by the CESTAT in the case of Beeta Exports v. C.C.ASR, 2003 (153) E.L.T. 621 whereas it has been held that 'Acrylic fibre and Acrylic tow are different goo....

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....rred and further the show cause notice dated 31-12-04 issued for recovery of said duty amount was also time-barred, because it is neither a case of any suppression of facts nor any wilful attempt to evade any duty when no duty is chargeable on the goods in question held by the CESTAT in para 5.2 of the order supra, which clearly says that anti-dumping duty imposed on acrylic fibre by Notification ....