TaxTMI 
TaxTMI 
TaxTMI 
2024 (4) TMI 574
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....ess from one M/s. Qingdao Runwei Glass Co. Ltd., PRC China and filed Bills of Entry NO.238715 dt. 06/01/2009, 239789 dt. 24/01/2009, 239976 dt. 02/02/2009, 243602 dt. 15/04/2009, No.243603 dt. 15/04/2009, No.244014 dt. 21/04/2009, No.245807 dt. 18/05/2009 and No.245808 dt. 18/05/2009 and M/s. Bright Glass Traders filed Bill of Entry No.243284 dt. 06/04/2009. The said Bills of Entry had been assessed by the Department and anti-dumping duty was levied and collected observing that even though Notification No.165/2003 -Cus. dt. 12/11/2003 excluded levy of anti-dumping duty on the item viz. reflective glass; however in Notification No.4/2009-Cus dt. 06/01/2009, there has been no such exclusion for reflective glass. Consequently, the duty of Rs.10,32,527/-; No.10,32,527/- and Rs.3,03,440/- has been confirmed by the adjudicating authority. Aggrieved by the said order, the appellants preferred appeals before the Commissioner(Appeals), who in turn, rejected their appeals. Hence, the present appeals. 3. The learned advocate for the appellants has submitted that the goods in question i.e. Dark Green Reflective Glass fall outside the scope of levy of anti-dumping duty under Notification No.4/....
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....to extend is already available on the interpretation of existing legal provisions and the amendment merely clarifies it. It is his contention that the Notification No.4/2009 or 51/2009 were issued in pursuance to the final findings of the designated authority which was in conformity with the earlier Notification No.165/2003. In such circumstances, Notification No.51/2009 would prevail over Notification No.4/2009. Further he has supported the judgment of the Hon'ble Supreme Court in the case of Government of India Vs. Indian Tobacco Association [2005(187) ELT 162 (SC)] and CC(Import), Mumbai Vs. Dilip Kumar and Company [2018(361) ELT 577 (SC)]. 4. Per contra, the learned AR for the Revenue reiterated the findings of the learned Commissioner(Appeals). He has submitted that all the imports are reflective float glass from China during the period January 2009-May,2009. He has submitted that anti-dumping duty was leviable on the goods as per Notification No.4/2009-Cus dt. 06/01/2009 which amended earlier Notification No.165/2003-Cus. Even though Notification No.165/2003 excluded reflective glass from its scope, however, there was no such exclusion for reflective glass in Notification No....
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....ndustrial 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 (in short 'China PR') and Indonesia (hereinafter referred to as the subject countries), and imported into India, imposed 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, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. No. 887(E) of the same date; And whereas, the Central Government has extended the anti-dumping duty on the subject goods, originating in, or exported from, the subject countries vide notification of the Government of India, Ministry of Finance (Department of Revenue), No. 4/2008-Customs, dated the 4th January, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. No. 12(E) of the same date, up to and inclusive of the 6th January, 2009; And whereas, in the matter of sunset review of anti-dumping on import of the subject goods, originating....
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....pt that in respect of imports from PT Mulia Glass, Indonesia (exporter), the anti-dumping duty shall be levied at an amount which is equal to US $ 71.16 per metric tonne. 2. The anti-dumping duty imposed under this notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette 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 Explanation to 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. 4/2009-Cus., dated 6-1-2009] 7.2. Subsequently, the said notification was amended by Notification No.51/2009-Cus. dt. 22/....
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....mm to 12 mm (both inclusive) of clear as well as tinted variety (other than green glass) but not including processed glass meant for decorative, industrial or automotive purposes, falling under heading 7005 of the First Schedule to the said Customs Tariff Act, originating in or exported from the subject countries and imported into India; And whereas, the designated authority vide its final findings No. 15/1/2007-DGAD, dated the 2nd December, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 2nd December, 2008 had recommended continued imposition of the anti-dumping duty; And whereas, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of said Customs Tariff Act read with rules 18 and 23 of the said Customs Tariff Rules, 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 omitted to be done before such supersession, the Central Government, after considering the aforesaid findings of the designated authority, has imposed an anti-dumping duty on the imports into India of....