2010 (11) TMI 353

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....stay application itself is coming up for consideration, the other application is infructuous. 2. The original authority ordered for recovery of Anti-Dumping Duty at the rate of 174% ad valorem in terms of Notification No. 39/10 Cus., dated 23-3-10, from the appellant in respect of a machine imported by them under EPCG Scheme and declared as - "MACHINE FOR USE IN LEATHER FOOTWEAR INDUSTRY INJECTION MOULDING OF PVC/TPR/EVA SOLES TWO STATION WITH STANDARD ACCESSORIES MODEL GLOBAL BS/150" in Bill of Entry No. 731753 dated 9-7-10. The machine was imported from the People's Republic of China. It was classified under CTH 8453 20 00 and was claimed to be exempted from payment of Anti-Dumping Duty in terms of 'exclusion clause iv' of t....

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.... from the Chinese manufacturer of the machine under reference. According to this literature, BS/150 model machine is an injection moulding machine for manufacturing soles from thermoplastic/rubber/polyurethane materials for ultimate manufacture of footwear. The ld. D.R. has also referred to certain HSN Explanatory notes. He has also referred to the Tribunal's decision in Sammas Polymers Pvt. Ltd. v. Collector of Customs, Madras [1999 (109) E.L.T. 733 (Tri.)]. He has relied on this case law to show that the machine imported by the appellant cannot be treated as a single composite machine for manufacture of footwear. 4. In his rejoinder, the ld. counsel has pointed out that the customs authorities are keen to dispose of the machine wh....

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.... appellant has claimed classification of the machine under the third category, covering footwear sole/strap/heel injection moulding machine classified under CTH 8453. It is, therefore, clear that the classification of the machine is crucial to the appellant's claim for exemption from payment of Anti-Dumping Duty. It is not in dispute that the machine is for use as an injection moulding machine for the manufacture of footwear soles out of synthetic polymer materials like PVC, EVA etc. The Tariff Entry claimed by the appellant reads thus :- "Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines". Sub-heading claimed....