TaxTMI 
TaxTMI 
2023 (2) TMI 622
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....lhi rejecting the appellant‟s appeal and upholding the Assessment Order dated 6.12.2017 passed by the Deputy Commissioner. We have heard learned counsel for the appellant and learned authorised representative and perused the records. 2. The appellant claims to manufacture air conditioning systems for automobiles and for this purpose imported Aluminium Alloy coils and filed two Bills of Entry dated 16.11.2017 to clear the imported goods through with Inland Container Depot Patparganj, New Delhi. The appellant did not include anti-dumping duty on the imported goods while self assessing duty. On a query raised by the assessing officer, the appellant took the stand that no anti-dumping duty as per Notification No. 23/2017-Cus (ADD) date....
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....usion clause (vii) of the notification which reads as follows: "(vii) Clad with compatible non-clad Aluminium Foil: Clad with compatible non clad Aluminium Foil is a corrosion-resistant aluminium sheet formed from aluminium surface layers metallurgically bonded to high-strength aluminium alloy core material for use in engine cooling and air conditioner systems in automotive industry; such as radiator, condenser, evaporator, intercooler, oil cooler and heater." 4. It is undisputed that if the disputed goods are covered by this clause, no anti-dumping duty is leviable on the goods. The dispute in this case is only whether the goods are covered by this clause or not. According to the appellant they are covered by this clause and ac....
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....ioning (HVAC) systems and parts thereof. d. Some interested parties require clad with compatible non clad aluminium foil which is used in heat exchangers used specifically only in radiators in vehicles and engines in cooling systems. This is excluded by petitioner. 6. Further, Para 79 clearly mention that the following is excluded from the scope of PUC. Aluminium- Manganese- Silicon based and/or clad Aluminium- Manganese- Silicon based alloys, whether clad or unclad: with post brazing yield strength greater than 35 MPA, falling under tariff heading 7607 for use in heat exchangers including radiators, charge air coolers, condensers, oil coolers, heater cores, evaporators, heat ventilation and air conditioning (HVAC....
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....017. (e) that this Hon‟ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India ordering and directing the respondents by themselves, their officers, subordinates, servants and agents to forthwith grant refund of Anti-dumping Duty paid by the petitioner under protest on import of unclad/non-clad aluminium foil from China PR in terms of Notification No. 23/2017-Cus. (ADD), dated 16.5.2017 during the period from August 2017 to December 2018." d) Thus, not only has the DG clarified that unclad Aluminium foils were covered by the exclusion in clause (vii) of the Notification but the High Court of Bombay has al....
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.... d) The judgment of the High Court of Bombay was in a Writ Petition under Article 226 and any relief provided under it cannot automatically extend to all. e) The impugned order is therefore, correct and proper and calls for no interference. 7. We have considered the submissions. The disputed goods were described as "Aluminium alloy coils‟ and there is no dispute that these were not clad. Non-clad or unclad aluminium coils are exempted from the Anti-Dumping Duty notification as per clause (vii) as per the clarification provided by the DG in his letter which was as follows: "5. The aforesaid exclusion was granted as the domestic industry had admitted that it could not produce the above products, namely i) clad alu....
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....nt from the goods under consideration of the Bombay High Court and also the goods imported through Gandhinagar. We find that the disputed goods were described as Aluminium alloy foils while the goods under consideration by the Bombay High Court were Silico-Manganese-Aluminium alloy foils. The goods imported through Gandhinagar were described as Aluminium alloy foil. 9. This submission of the learned authorised representative for the Revenue cannot be accepted. Firstly, the composition of the disputed goods is not in question that they were an alloy of aluminium and so it cannot be presumed that the alloy had a different composition than the alloy under consideration before the Bombay High Court. Secondly, clause (vii) nowhere specifies t....