TaxTMI 
TaxTMI 
2019 (2) TMI 1370
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....l ought to have been filed and considered by the Anti-Dumping Duty (ADD) Bench at Headquarters, New Delhi. That they have filed an application for transfer of this appeal to the ADD Bench. 3. Ld. Counsel appearing on behalf of the assessee opposed this prayer, stating that the issue pertains to the jurisdiction of this Tribunal itself and that the matter can be considered on merits. 4.1 A copy of letter dated 12.02.2014 issued by Dy. Commissioner of Customs (Review Cell - Sea) addressed to Assistant Registrar, Headquarters, New Delhi is seen produced by the Department. In the said letter, the Department has requested as to a Miscellaneous Application said to have been filed by them seeking transfer of Appeal No. C/263/2010 from Chenna....
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....incipal Bench, New Delhi or whether numbered. Interestingly, this appeal is filed by the Department before this Tribunal. They cannot object to the jurisdiction of the Tribunal in an appeal filed by them. In any case, if they have any grievance as to lack of jurisdiction, the correct procedure is to withdraw the appeal and file it before the Bench which has jurisdiction. They cannot take the shelter of filing a transfer application and overcome the hurdle of limitation. We therefore find that the contention of the Ld. AR that they have filed an application for transfer and the matter has to be transferred to ADD Bench, New Delhi, deserves to be disregarded in toto. 4.3 We have given our anxious consideration as to whether the issue falls....
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.... submits that there is no specific mention in the Notification of exempting second-hand machinery from the scope of such ADD. Further, once second-hand machinery of this type have been re-appraised by a Chartered Engineer and the assessable value under Section 14 has been arrived at, the ADD Notification would be applicable as if it is a new machine. 6.2 He submitted that the imported machinery has come from China and has been specifically listed in the Anti-Dumping Notification No. 47/2009. Hence, even if it is second-hand, the Anti-Dumping Duty will require to be levied on such goods. 7. On the other hand, Ld. Advocate Shri. P. Saravanan appearing on behalf of the assessee made oral and written submissions which are broadly summariz....
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.... published; (v) Normal value had been constructed based on the domestic (Indian) price of all the major inputs of the Plastic Processing Machinery (PPM) i.e., under Section 9A(c)(ii)(b). As the price adopted for 'inputs' is for new ones, the normal value arrived at by the DA would be with reference to new machinery only. That is to say, the investigation had been carried out with reference to new machinery only and the old/used machinery is not within the scope of investigations. Therefore, the goods covered under the Notification is only the new PPMs and not the old/used ones. 8. Heard both sides and have gone through the facts of the matter. 9. The purpose and intent of the Anti-Dumping Duty is recognized and permitted by the Wor....
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....ication of the Ministry of Finance, the implementing agency being the Customs. 11. In this background, it is evident that the Anti-Dumping measures are targeted at goods which are dumped by a foreign country and as a resultant, the domestic industry is adversely affected. Obviously, the domestic industry would only be concerned about the products that it releases into the market, namely, the new items thereof and not the second-hand sales of the products that they have sold earlier. Comparison has to be of two comparables, namely, of new domestic products against new imported goods, as there cannot be a comparison between new domestic output and second-hand imported goods. Once we recognize that the basic purpose of the ADD is to serve a....