TaxTMI 
TaxTMI 
2014 (11) TMI 736
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....int was raised that casing pipes are also liable to Anti Dumping Duty. The appellant paid the Anti Dumping Duty but disputed the mode of calculation adopted by the department. The appellants' contention was rejected both by the adjudicating authority as also by the first appellate authority and are therefore before us. 3. Government vide Notification No. 91/2000-Cus dated 21.6.2000 imposed Anti Dumping Duty as specified rates for specified exporters/country of origin in respect of casing pipes and all types of seamless pipes. The said Notification prescribed the Anti Dumping Duty at a rate which is equivalent to the difference between the amount mentioned in Column 6 of the table annexed to the said Notification for the relevant entry ....
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....ms Duty rate for the purpose of above mentioned Notification, otherwise the very purpose of such exemption Notification will get defeated. 5. The learned Counsel also drew our attention to this Tribunal decision in CC, Chennai Vs. Bhansalai chemicals (Madras) Ltd. - 2014 (I) TMI 368-Cestat Chennai and further stated that the Board also vide CBEC Circular No. 25/2002 Cus dated 9.5.2002 in connection with Anti Dumping Duty on mild steel plates imported from Russia, Kazakhstan and Ukraine has clarified as under: "3. The DGCAD have since clarified that the concessional duty under various exemption notifications had not been considered while calculating the anti-dumping duty in the context of anti-dumping investigations on m....
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....ity has observed as under: "17. Anti-Dumping duty imposed:- The Authority has evaluated the injury caused to the domestic industry on account of dumping the Seamless Tubes from the subject countries and has recommended reference price based on the injury margin being lower than dumping margin. 18. Landed Value:- Landed value of imports is proposed to be determined after charging the actual level of all customs duties prevalent and one percent towards landed charges and two percent handling charges. ...................... 22. Landed value of imports for the purpose shall be the assessable value as determined by the customs ....