TaxTMI 
TaxTMI 
2013 (4) TMI 597
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....l of Anti-Dumping and Allied Duty, Department of Commerce and Ministry of Commerce and Industries, Government of India being the first respondent herein for imposition of anti-dumping duty on imported Melamine. It is alleged in the said application that the said product is largely imported to this country from European Union, Indonesia, Iran and Japan. The writ petitioner herein being one of the exclusive importers having learnt about the filing of the said application made a representation against the said application contending that the appellant herein was ineligible to file said application as per Rule 2(b) of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as the 'said Rules') which were framed by the Central Government in exercise of powers conferred under Sections 9A(6) and 9B(2) of the Customs Tariff Act, 1975 (hereinafter referred to as CTA) intending to oppose to the initiation of investigation aiming at to levy of anti-dumping duty on the said product from the countries mentioned above. However Directorate General of Anti-Dumping and Allied Duties, ....
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....rts made de hors such character. 5. It is an admitted position so also held by the learned Trial Judge that his client is the monopoly producer of this product. In support of his submission as regard nature of the business being carried on by his client has produced Memorandum of Association. He has drawn our attention to the object clause and it appears therefrom that the principal business carried on by his client is manufacturing of amongst other fertilizers, heavy chemicals, cement, coke and their by-products and also storing, packing, distributing etc. Therefore the Melamine is one of manufacturing product. This product is tasteless, odorless and non-toxic substance. Melamine formaldehyde resin is used for laminating as it offers good hardness, resistance to scratch, stain, water and heat. Laminates are used in some electrical appliances that possess high mechanical strength, good heat resistance and good electrical insulating properties. Asbestos filled Melamine resins possess very high dielectric strength and high resistance. Beside the best dimensional stability, Melamine Formaldehyde moulding powder gives clear and bright colors easily mouldable. According to him at pre....
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....n of Anti Dumping Duty. If any such order is passed efficacious remedy was available, under law. The learned Trial Judge should have looked into this aspect of the matter. 8. Dr. Chakraborty appearing for the writ petitioner-respondent supports the judgment of the learned Trial Judge and contends when it is an admitted position that the appellant is an importer of the same product and from the same countries and it falls within the exception clause of the definition of Domestic Industries being Rule 2(b) the authority concerned ought not to have entertained the complaint at all and further issued the notification. According to him the interpretation of any word in any fiscal statute has to be made strictly and what is meant for apparently and not to find out any liberal construction. The importer in Rule 2(b) will have the same meaning as defined in Section 2(2b) of Customs Act, 1962. The duties under Sections 2, 3(1)(2), 5, 6 and 9A of CTA, 1975 are all Customs duties. Contextually the definition in all the provisions of CTA providing for various types of Customs duties including anti-dumping duty have to be the same. There cannot be different meaning given to the same words im....
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....sue notification pursuant to such application. How the Court will interpret if any Act or Rules are worded with the expression "unless there is anything repugnant in the subject or context" has been explained by the Hon'ble Supreme Court in case of Printers (Mysore) Ltd. and Another v. Assistant Commercial Tax Officer and Others reported in (1994) 2 SCC 434. In paragraph 18 at page 445 of the report the Apex Court while accepting the decisions of the same rendered in case of T.M. Kanniyan v. ITO reported in AIR 1968 SC 637 and in case of Pushpa Devi v. Milkhi Ram reported in (1985) 4 SCC 343 held as follows :- "Even apart from the opening words in Section 2 referred to above, it is well settled that where the context does not permit or where it would lead to absurd or unintended result, the definition of an expression need not be mechanically applied." In that case the Supreme Court while finding out the meaning of the definition of "goods" in Section 2(d) of Central Sales Tax Act in relation to newspaper, has come to the conclusion that the definition "goods" employed in the context of the Act cannot be what is meant apparently. It is apposite to quote the words of the Hon'b....
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....o to look at the context, the collocation and the object of such words relating to such matter and interpret the meaning intended to be conveyed by the use of the words 'under those circumstances'." 12. Thus upon reading of the consistent views of the Supreme Court as above it emerges that while ascertaining the meaning or definition of any particular word the subject and context of the Act or Rule has to be understood in rational way avoiding absurdity and keeping in view the real intention and object to be achieved by framing of such Act or Rules. The Superior Court is empowered to do so if for this reason there may be little conflict with the apparent expression of a particular provision. 13. Bearing aforesaid legal position it is incumbent for this Court to see what could be real and rational object for employing the definition of 'domestic industry' and this could be gathered upon reading the object of the said Rule. The Supreme Court has explained why the aforesaid rule has been framed by the legislature. In case of Reliance Industries Ltd. v. Designated Authority and Others reported in (2006) 10 SCC 368 = 2006 (202) E.L.T. 23 (S.C.) in paragraph 48 it is clearly mentio....
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....onsumer. Moreover Anti-Dumping Rules have not been framed under the Customs Act. This Rule has been framed under Section 9A of CTA, 1975 which is meant as correctly urged by Mr. Bajoria for imposition of rate of various duties under Act of 1962. In this Act there is no definition of the word import. But the Central Government being subordinate legislature has described importer differently and independently and for specific purpose and it would be absurd to borrow any expression from Act of 1962 by the Court, when by the Rule 2(g) of the said Rules provide no other definition of any unexplained word can be adopted other than in the Tariff Act, 1975, therefore the definition given in the Rule has to be accepted in the context of object of the Rule. It appears that the learned Trial Judge as rightly contended by Mr. Bajoria, has given literal and apparent meaning not for what it is intended by the legislature. Dr. Chakraborty has stated if entire matter is taken into consideration it would appear that no Anti-Dumping Duty is required to be imposed and we think that this aspect of the matter can be dealt with by the appropriate authority on merit. Therefore the decision cited by him i....