TaxTMI 
TaxTMI 
2023 (11) TMI 915
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....duty on the ground that there was a specific exclusion for Reflective Glass from the purview of the anti-dumping duty under Notification No. 165/2003-Cus. dated 12.11.2003, but Notification No.4/2009 dated 06.01.2009 there was no such exclusion for Reflective Glass. Aggrieved by this order, the appellant is before us only on the limited ground that they are not liable to pay anti-dumping duty in as much as prior and after to the Notification No.4/2009 dated 06.01.2009 as there was admittedly no anti-dumping duty and therefore, for the relevant period there appears to be an omission in the Notification in not excluding the Reflective Glass from the anti-dumping duty. 3. The learned counsel on behalf of the appellant submitted that the facts are not in dispute. The Reflective Glass imported by the appellant was in fact excluded in the Notification No. 165/2003 dated 12.11.2003 and Notification No. 51/2009-Cus. dated 22.05.2009 but by omission the Reflective Glass did not find place in Notification No.4/2009 dated 06.01.2009. According to the appellant, the authority for imposing anti-dumping duty on a product is the Director-General of Anti-dumping and in the final findings of the D....
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....e appellate Forum that is available under the statute, which, shall decide the matter untrammelled by any of the observations made above." In view of the above, the Revenue prayed that the appeal should be dismissed. 5. Heard both sides. The limited issue to be decided is whether the importer is eligible for the benefit of exemption from anti-dumping duty during the relevant period i.e., from 06.01.2009 to 22.05.2009. To understand the issue let's examine the Notifications that are relevant to the issue. Notification No. 165/2003-Cus. dated 12.11.2003 reads as: Anti-dumping duty on Float Glass of specified quality, originating in, or exported from, the People's Republic of China and Indonesia WHEREAS, in the matter of import of Float Glass of thickness 2 mm to 12 mm (both thickness inclusive) of clear as well as tinted variety (other than green glass) but not including processed glass meant for decorative, industrial or automotive purposes (hereinafter referred to as the subject goods), falling under heading 7005 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the Peoples' Republic of China and Indonesia (hereinafter refer....
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....e the injury to the domestic industry; NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act, read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the countries as specified in the corresponding entry in column (5), and exported from the countries as specified in the corresponding entry in column (6) and produced by the producers as specified in the corresponding entry in column (7) and exported by the exporters as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at a rate which is equal to the amount as specified in the corresponding entry i....
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....kness inclusive) of clear as well as tinted variety (other than green glass) but not including reflective glass, processed glass meant for decorative, industrial or automotive purposes Any country China Any producer Any exporter 72.27 Metric tonne US$ 2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, i.e. the 7th January 2003, and shall be paid in Indian currency. Explanation. - For the purpose of this notification, rate of exchange applicable for the purposes of calculation of the anti-dumping duty under this notification shall be the exchange rate specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) issued from time to time, in exercise of powers conferred under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for determination of the rate of exchange shall be the date of presentation of the "bill of entry" under section 46 of the said Customs Act. [Notification No. 165/2003-Cus., dated 12-11-2003] Anti-dumping duty on Float g....
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....; (iii) The subject goods are likely to enter Indian market at dumped prices, should the present measures be withdrawn; (iv) Even though the domestic industry has improved its performance during the POI, the withdrawal of the existing anti-dumping measure on subject goods from subject countries is going to cause a substantial injury to the domestic industry. Further, should the present anti-dumping duties be revoked, injury to the domestic industry is likely to intensify; and has recommended continued imposition of the anti-dumping duty on the subject goods originating in, or exported from, the subject countries in order to remove injury to the domestic industry; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 165/2003-Customs, dated the 12th November, 2003, except as respects things done or....
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....d the 22nd August, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 22nd August, 2003, had recommended to impose final anti-dumping duty on all imports of Float Glass of thickness 2 mm to 12 mm (both thickness inclusive) of clear as well as tinted variety (other than green glass) but not including reflective glass, processed glass meant for decorative, industrial or automotive purposes (hereinafter referred to as the subject goods) originating in or exported from the subject countries so as to remove the injury to the domestic industry; And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government, in exercise of the powers conferred by sub-section (1) of section 9A of the said Customs Tariff Act read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, imposed an anti-dumping duty on the subject goods vide notification of the Government of India, Ministry of Finance (Department of Revenue), No. 165/2003-Customs, dated the 12th November, 2003, published in the Gazette of India, Extraord....
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....n to import of any article, to identify the article liable for anti-dumping duty, to recommend the amount of anti-dumping duty equal to the margin of dumping or less, which if levied, would remove the injury to the domestic industry and to review the need for continuance of anti-dumping duty on such article; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of said Customs Tariff Act read with rules 4, 18 and 23 of the said Customs Tariff Rules, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 4/2009-Customs, dated the 6th January, 2009, namely :- In the said notification, in the opening paragraph, after the words, "as well as tinted variety (other than green glass) but not including", the words "reflective glass,", shall be inserted. [Notification No. 51/2009-Cus., dated 22-5-2009] 6. As can be seen from the above Notification No.165/2003-Cus. dated 12.11.2003 read that the "Float Glass of thickness 2 mm to 12 mm (both thickness inclusive) of clear as well as tinted variety (other than green glass) but not including ref....
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.... justifying a demand. Similar is the case in roping all persons within the tax net, in which event the State is to prove the liability of the persons, as may arise within the strict language of the law. There cannot be any implied concept either in identifying the subject of the tax or person liable to pay tax. That is why it is often said that subject is not to be taxed, unless the words of the statute unambiguously impose a tax on him, that one has to look merely at the words clearly stated and that there is no room for any intendment nor presumption as to tax. It is only the letter of the law and not the spirit of the law to guide the interpreter to decide the liability to tax ignoring any amount of hardship and eschewing equity in taxation. Thus, we may emphatically reiterate that if in the event of ambiguity in a taxation liability statute, the benefit should go to the subject/assessee. But, in a situation where the tax exemption has to be interpreted, the benefit of doubt should go in favour of the revenue, the aforesaid conclusions are expounded only as a prelude to better understand jurisprudential basis for our conclusion". Finally, the conclusion arrived at by the Apex c....