TaxTMI 
TaxTMI 
2017 (4) TMI 679
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.... Per: B. Ravichandran The miscellaneous application for rectification of mistake is filed by the appellant with reference to the Final Order No. 53463/2016 dated 12.09.2016 of the Anti-Dumping Bench of the Tribunal. 2. Brief facts of the case are, that the appellant are an Association of importers and consumers of PVC paste resin in India. They have filed Anti-Dumping Appeal No. 59640 of 2013 against the 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 issue started in 2004 when the DA recommended....
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.... the DA and the Ministry of Finance for a fresh consideration of the issue with specific reference to classification of the product on which Anti-Dumping duty was sought to be continued. Both the DA and the Customs authorities have not followed the direction in full and issued the Final Findings and the notification with only four digit customs tariff classification. Such classification covers products which were not originally subjected to Anti-Dumping investigation which recommended imposition of Anti-Dumping duty on non plasticised PVC paste falling under Customs Tariff heading 39042110 alone. Whereas in the present impugned custom notification the tariff heading is upto only four digit which apparently will cover more products than that....
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....been dealt with in final order and there is no merit in the present miscellaneous application. 8. Ld. AR appearing for the Ministry of Finance, reiterated the arguments already advanced by the ld. Counsels for the Domestic Industry as well as for the DA. He also relied on the above decisions of the Hon'ble Supreme Court to submit that the appellant cannot pray for reappraisal of evidence by way of miscellaneous application. He submitted that there is no error apparent on record in the final order of the Tribunal and the legal relief, if any, required, is by way of statutory appeal only. 9. We have heard all the interested parties extensively and perused the appeal records carefully. The main point of dispute raised in the miscellaneou....
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....ion, the same has to be made as per the Rules and procedure laid-down. The Tribunal held that the Central Government had no power to impose AD duty on PVC paste resin falling under a different classification. The amending notification in 2012 when the appeal against 2010 notification was pending before the Tribunal without any recommendation from the DA cannot be legally sustained. Thus, it was concluded that when the notification mentions and identifies the subject goods by name and specific tariff classification, any change in such parameters ought to be done within the ambit of law. We note that the whole dispute arose and become subject matter of appeal before the Tribunal on the contention of eight digit classification and inconsistenc....
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.... lost sales volume and there is undercutting of prices. The DI was prevented from increasing the prices in line with increase in cost of production due to availability of low priced dumped import goods. It was concluded that the deterioration in profits, return on capital are apparently as a result of dumped imports. After analysing various parameters, the DA concluded on recommending the levy of AD duty which was notified through the impugned Customs Notification. 10. We note that both the issues now raised in the miscellaneous application, have been dealt with in the above findings and there is no error apparent on record by way of non-consideration of any issue raised by the appellant. Here, it is relevant to note that by the present ....