AI Drafter 
TaxTMI 
TaxTMI 
2017 (7) TMI 269
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....y the same assessee and raise common question of law, they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in these appeals is whether the appellant is required to discharge Anti dumping duty (ADD) on Soda Ash imported as per Serial No.21 of Notification No.34/2012-Cus dated 03.07.2012 or as per Serial No.22 of the same Notification. 4. The relevant facts that arise for consideration are appellant herein is a manufacturer of soda ash in India and also has manufacturing facility abroad. One of the sister concern namely Tata Chemicals, Kenya are engaged in the manufacture of various grades of soda ash and appellants imports, stores, markets and sells this....
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....mission that lower authorities have erred in coming to a conclusion that the Tata Chemicals, Singapore is the exporter. After making this submission he would take us through the definition of exporter as per Section 2(20) of the Customs Act, 1962 and submits that Tata Chemicals, Kenya is the owner of the goods and has also held himself as owner before the lower authorities, hence the reduced ADD is applicable on the consignments imported by them. He would then take us through the documents and submit that all the documents such as bill of lading, packing list etc., indicate that the Tata Chemicals, Kenya, has held exporter and Tata Chemicals, Singapore has been shown as notify party, which would not mean that the Tata Chemicals, Singapore i....
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....it is noticed that the issue is regarding which entry of the said Notification No. 34/2012-Cus would apply. In this case, in order to appreciate the correct proposition the relevant entries of Notification are produced below: Sl No Sub-heading Description of goods Country/Territory of origin Country/Territory of exports Producer Exporter Amt Unit of measurement Currency 21 2836 20 Disodium Carbonate (Soda ash) Kenya Kenya Tata Chemicals Magadi Ltd., Tata Chemicals Magadi Ltd., 20.35 MT US dollar 22 2836 20 Disodium Carbonate (Soda ash) Kenya Kenya Any other combination 28.86 MT US dollar 8. It can be seen from the records and the submissions ....
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....icals, Singapore; it also indicates that the party to be notified about the shipments is Tata Chemicals, Singapore. The invoice which is produced before the lower authorities indicates that the invoice has come from Tata Chemicals, Singapore and the said invoice clearly indicates that the appellant has to pay the amount mentioned in the said invoice to Tata Chemicals, Singapore and on the reverse of the said invoice the packing list specifically indicates that the goods are exported by Tata Chemicals Magada Ltd., Kenya but on behalf of Tata Chemicals, Singapore. It can be seen that from other documents of export, the said documents indicate that the exports made by Tata Chemicals, Kenya are on behalf of Tata Chemicals, Singapore. Serial No.....
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....s "Acting in place of someone else" Therefore it is clear from that the facts recorded on the documents covering the consignments viz., Bills of Lading & Certificate of Origin that M/s Tata Chemicals Magadi Limited, Kenya are acting as representative or instead of or "Acting in place of someone else" M/s Tata Chemicals International Pte Ltd., Singapore; and it can be concluded that M/s Tata Chemicals International Pte Ltd., Singapore are the actual exporters of Soda Ash, although M/s Tata Chemicals Magadi Limited., Kenya may actually ship it. Hence, the levy of ADD under SI. No. 22 of the said Notification considering the Producer & Exporter as Any other Combination as assessed by the respondent is found to be legally sustainable. 5.5....