TaxTMI 
TaxTMI 
2020 (2) TMI 359
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....No. 106/2006-Cus, dated 09.10.2006 whereby Anti-dumping Duty was imposed on Tyres/Tubes/flaps, originating in, or exported from, people's Republic of China and Thiland. In the Bills of Entry at the time of assessment, Anti-dumping Duty was also considered, however, since there was no difference between the rate of Anti-dumping Duty and the value declared by the appellant, the Anti-dumping Duty in the Bill of Entry was mentioned as 'nil'. Subsequently the Anti-dumping Duty was finalized vide Notification No. 88/2007-Customs, dated 24.07.2007 whereby the Final Antidumping Duty was fixed @USD$135.66 per set of Tyres/Tubes/flaps. On the basis of this higher Anti-dumping Duty finalized as compared to provisional Anti-dumping Duty vide Notificati....
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....- * G M Export-2015 (324)ELT 209 (S.C) * Merchem Ltd-2014 (5) TMI 523-CESTAT Bangalore 3. Shri. Vinod Lukose, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that since the appellant did not pay any Anti-dumping duty at the time of Bill of Entry Assessment there was no collection of duty hence, Rule 21 (1) is not applicable. The said Rule is applicable only in the case when on the provisional basis Anti-dumping duty is collected. Therefore, the demand of Anti-dumping duty is rightly collected. He placed reliance on the following judgments:- * 2008 (228) ELT 78 (Tri-Mum)- ITI Ltd Vs. CC ACC, Mumbai * 1997 (94) ELT 8 (SC) - CCE, Bhubaneshwa....
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....differential shall not be collected from the importer. (2) If, the anti-dumping duty fixed after the conclusion of the investigation is lower than the provisional duty already imposed and collected, the differential shall be refunded to the importer. (3) If the provisional duty imposed by the Central Government is withdrawn in accordance with the provisions of sub-rule (4) of rule 18, the provisional duty already imposed and collected, if any, shall be refunded to the importer. 4.1. From the plain reading of the above rule 21(1) it is clear that in case where the Central Government has imposed Anti-dumping Duty on provisional basis and at the time of finalization if the Anti-dumping Duty is fixed on the higher side then the differentia....
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.... contention of the revenue that the object of anti-dumping laws would be defeated if it were found that dumping and material injury having been found, yet no anti-dumping duty can be levied. By application of this Rule, it is clear that for the period that the provisional duty notification is in force, the difference of Rs. 50% in the example just given, cannot be collected from the importer despite Rs. 50% having been imposed because of dumping and material injury to the domestic industry. Therefore, it is clear that there already exists, within the scheme of the anti-dumping law, a situation in which there is dumping and material injury to the domestic industry, for which an anti-dumping duty is levied, but which cannot be collected, Ther....
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.... and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to submit that if there is an increase of anti-dumping duty on the basis of final findings and in respect of the goods imported duty already imposed and collected, the differential is not leviable. Hence the demand is not sustainable. 3. Revenue reiterates the findings of the lower authority. 4. We find as per the Rule 21 of Anti-dumping Rules, 1995 prima facie appellant has a strong case in their favour. The Rule provides as under : "(1) If the Anti-dumping duty imposed by the Central Govt., on the basis of final, findings of the investigation conducted by the designated authority is higher than the provisional duty alr....