TaxTMI 
TaxTMI 
2016 (10) TMI 444
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....harma, Ms. Rita Jha, Advocates for Domestic Industry. ORDER This appeal is filed by M/s Leather Cloth & Plastic Manufacturers Association, an association of importers and consumers of PVC paste resin in India. The appeal is directed against Final Findings dated 04.04.2013 in sunset review investigation by the Designated Authority (the DA), Directorate General of Anti-Dumping & Allied Duties, Ministry of Commerce and Industry and consequent Customs Notification No. 15/2013 dated 03.07.2013 issued by the Ministry of Finance. The Anti Dumping investigation on imports of PVC paste resin (subject goods) were initiated on 22.08.2003. Final Findings was issued on 28.03.2004 followed by imposition of definitive AD duty vide Customs Notification N....
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....e Designated Authority repeated the findings in the remand proceedings. There is no causal link between import of subject goods and injury of domestic industry. 4. Ld. Counsel for the DI submitted that from the beginning the subject goods have been 'PVC paste resin' only. The classification originally mentioned upto eight digit level have become source of dispute. This has happened because of different importers and customs formation following different classification resulting in inconsistent treatment of the same product. On remand, the DA complied with the direction of the Tribunal and after careful consideration of all the relevant factors recommended for AD duty on the subject goods. This time the Customs classification ....
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....ntention of eight digit classification and inconsistency in identifying the subject goods with reference to such classification. However, we note that in the present impugned findings as well as the consequent Customs Notification dated 03.07.2013, the subject goods have been identified by name as well as by classification heading upto four digit only. In other words, heading 3904 Poly Vinyl Chloride Paste Resin have been subjected to AD duty as per the rates specified therein. Admittedly, the present findings and the Customs Notification has no room for ambiguity. We find the matter relating to eight digit classification and the inconsistency emanating thereafter is no more a point of dispute or relevant in the present appeal proceedings. ....