TaxTMI 
TaxTMI 
2015 (3) TMI 991
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....de (Ink) of different thicknesses. The bill of entry was assessed on second check basis. The adjudicating authority decided that the goods, even though inked on one side, are nothing but plain MDF Board of thickness more than 6mm and originating from Thailand, and therefore leviable to Anti Dumping Duty under serial No. 4 of Notification No. 116/2009-Cus dt. 8.10.2009. The adjudicating authority relied on the findings of the DG Anti dumping (DGAD) vide F.No. 14/12/2007-DGAD dt. 2.2.2009 and came to the conclusion that since the imported boards are not laminated they will be covered under the term "Plain Medium Density Fibre Board of thickness of 6mm and above", described in Notification No. 116/2009-Cus, for levy of anti dumping duty. The a....
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....es have a covering of artificial marble, they would still be subjected to anti dumping duty which is leviable on porcelain tiles. He also referred to the case of M/s. Royal Enterprises vs. Commissioner of Customs, 2013 (291) E.L.T. 46 (Tri. - Bang.) in which it was held that when anti dumping duty is leviable on CFLs, the same would continued to be leviable on all kinds of CFL even if it is contained in lamps. He also relied on the case of Roma International vs. Commissioner of Customs, 2004 (174) ELT 83 (Tri-Mumbai) in which it was held that anti dumping duty would be leviable on imported CFL even if the same is imported in unfinished, unassembled or disassembled form. He also relied on this judgment to state that the anti dumping notifica....
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....ink printed on one side, they cannot be called Plain MDF Board. It would be useful to refer to the finding of the DGAD on the anti-dumping investigations on imports of MDF Board into India. The preliminary finding of the DGAD dt. 2.2.2009 as brought out in Revenue's appeal stated that " MDF Board is produced in two forms plain & laminated. Lamination is additional processing, which is done after production of plain board, Laminated board is beyond the scope of the product under consideration." In its final finding issued vide Notification No. 14/12/2007-DGAD dt. 26.8.2009, DGAD stated in para 6: "The product under consideration is Plain Medium Density Fibre Board also known as Plain MDF Board in Market parlance. Plain Medium Density ....
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....ould not mean that tables which are polished or coloured would not be considered as plain table. The meaning of the word 'Plain' has to be understood in simple terms and nothing more should be read into the word 'Plain'. The reliance placed by the Ld. Counsel on the case of Hemraj Gordhandas (supra) does not help the respondent. In fact it supports our view because, in this case, the notification is being read in straight terms and not by extracting various meaning of the word 'Plain'. The operation of the notification has to be judged by the words which it has employed to effectuate the legislative intent. If the view of Ld. Counsel is accepted, then even a polished Board would not be considered as a Plain Board. Clearly this r....