2022 (8) TMI 112

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....30/2019 & C/41331/2019 - Final Order Nos. 40214-40217/2022<br>Customs<br>Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon'ble Shri P. Anjani Kumar, Member (Technical) Shri Derrick Sam, Advocate And Shri N. Viswanathan, Advocate for the Assessees Ms. K. Komathi, ADC (AR) for the Department ORDER Per Ms. Sulekha Beevi C.S. The issue involved in these appeals being connected, ....

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....tion No. 17/2017-Cus. (ADD) dated 11.5.2017. The Show Cause Notice also proposed to demand interest and impose penalty under sec. 114A of the Customs Act, 1962. The appellant filed reply dated 14.12.2018 contending that the goods are coated with zinc silicate and that Notification No. 17/2017-Cus. (ADD) dated 11.5.2017 specifically excluded hot rolled flat products and steels which were coated wit....

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....gory of goods on which anti-dumping duty has to be imposed. However, the adjudicating authority observed that as per the sales contract, the goods described are 'hot rolled painted steel plates' and therefore cannot be concluded that goods are coated with zinc. The appellant had requested to send the goods for chemical analysis which was not headed to by the adjudicating authority. After filing th....