2006 (8) TMI 38
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....s and perused record. 2. The appeal is directed against imposition of anti-dumping duty under Notification No. 78/2001-Cus. dated 17.7.2001. 3. The facts of the case are that the appellant purchased a consignment of 'Carbon Steel Seamless Pipes' from M/s Offshore Engineering and Marketing Ltd., UAE. The invoice stated the country of origin as Romania. Under Notification No. 78/01 such ....
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....s the exports of M/s Petrotub S.A. are excluded from the levy. He has also taken us to a decision of the Chennai Bench of this Tribunal in the case of Sanghi Polyesters Ltd. Vs. CC, Chennai - 2003 (54) RLT 81 (CEGAT Che.) - 2003 (155) ELT 152 in support of the contention that what is material for levy of anti-dumping duty is the country of origin of the export goods and not the exporter. &nbs....
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....ore) Pvt. Ltd. which was in terms of the Notification. 6. The levy of duty under Notification No. 78/2001-Cus. is 'exporter' .wise. Column (3) of the Notification makes this clear. M/s. Petrotub S.A. is one Romanian exporter excluded from levy of duty and that exclusion is applicable only when the export is by M/s. Petrotub S.A. It does not apply to all good manufactured by M/s. Petrotub S.A., ....
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