2017 (5) TMI 797

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....ed advocate appearing for the respondent-assessee, we note that appellant imported 'fibre glass woven roving 'C' Class from China and filed Bill of Entry dated 24.7.12. The dispute in the present appeal relates to payment of Anti -Dumping Duty in terms of notification No. 30/11-Cus. dated 04.03.2011, read with corrigendum dated 31.3.2011. The said notification levies Anti Dumping duty on various items specified therein and as per explanation attached to the said notification, glass woven roving are excluded from levy of duty, as held by Commissioner (Appeals). 2. The Revenue's grievance is that such finding of the Commissioner (Appeals) are not proper inasmuch as only glass woven roving which are meant for thermoplastic applications, are....

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....he plastic can be reshaped by heating it. Thus, thermoplastic materials find a variety of applications, including consumer goods, machine parts, medical equipment and packaging and storage materials and the Thermoplastic Materials used in making of such goods can be recycled. ii) "Fibre Glass" is a composite plastic reinforced by extremely fine glass fibres, making it very strong and flexible. Roving is strands of fabric glass groped together to form twisted yarn. Glass Woven Roving is a fabric made by interweaving rovings and is mainly used for hand lay up of various FRP products such as storage tanks, cooling towers, pipes etc., which mainly require corrosion resistance besides strength. iii) In his opinion the representative sample....