TaxTMI 
TaxTMI 
2019 (7) TMI 469
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....for disposal. The brief facts of the case are that the Appellant had filed Bill of Entry No. 2385097 dated 02.12.2010 and BE No. 2442001 dated 17.12.2010 for clearance of imported "Extra Float Glass". Vide Notification No. 4/2009- Cus dated 06.01.2009 anti dumping duty was imposed on the imports of Float glass of thickness 2mm to 12mm (both inclusive) of clear as well as tinted variety (other than green glass), processed glass meant for decorative, industrial or automotive purposes falling under heading 7005 of the first schedule to the Customs Tariff Act, originating in or exported from the Peoples Republic of China and Indonesia and imported into India. The Appellant contended that since the glass imported by them is of extra clear variet....
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....s not imposable in this case. The exercise to establish casual link between dumping and the injury is being done by the designated authority as Anti Dumping Duty is imposed after investigations by the Designated Authority. This issue, however, can best be addressed by the Designated Authority who after verification and investigation can decide the issue of injury to domestic industry or absence thereof." Aggrieved, the Appellant has filed the present appeals. 2. Sh. W. Christian, Ld. Counsel appearing for the Appellant submits that the impugned order is incorrect. The Appellate Authority has failed to observe that the Anti Dumping duty is on "clear Float glass" and not on "Extra clear float glass". He invites our attention to technical l....
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....ly different from the ordinary float glass and so the subject notification cannot be applied to the goods in question. He further submits that since there are no manufacturers of "extra clear glass" in India, hence there is no question of any injury to the domestic industry by its importation and hence anti dumping duty is not imposable on import of "Extra clear float glass". He relies upon the Federation of Safety Glasses, certificate in this regard. He relies upon the Tribunal order in case of Indian Refractory Makers Association 2000 (119) ELT 319 (TRI) that if dumped import of an article does not or is not capable of causing injury to the domestic industry, imposition of Anti Dumping duty is not warranted as it only increases cost to In....
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....ilkington, UK. In case of Clear float glass the visibility is also lower than that of 'Extra Clear float glass". Even the product is separately advertised as Lowiron glass by the companies who are selling it as we find from the brochure of company M/s AGC which sells such products under 'KRYSTAL - KLEAR" Brand. We also find that even there is difference between the prices of both type of glasses as compared to import price of Rs. 880/- per square metre of imported 'extra clear glass', the domestic manufacturer's price of 'clear glass' is Rs. 600/- to 660/- per sq meter. The Appellant has also produced a certificate issued by Federation of Safety Glass certifying that both types of glasses are different and 'extra clear glass' is not manufac....