2018 (9) TMI 197

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....a Nagori, Dy. Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The brief facts are that the appellant being 100% EOU, imported polyester yarn and the same was cleared clandestinely in the domestic market. The appellant paid the entire duty demanded by the Adjudicating Authority however, they are contesting only the levy of anti-dumping duty. 2. Shri Willingdon Christian ld. Counse....

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....pugned order. 4. Considered the submissions made by both the sides and perused the record. We find that as per the charging provisions of anti-dumping duty, i.e. Section 9A, in sub-Section (2A), the anti-dumping duty is not leviable in respect of imports made by 100% EOU. However, in the present case, the goods were imported by 100%EOU, bonded in the factory of EOU and thereafter it was cleared i....