TaxTMI 
TaxTMI 
2024 (7) TMI 1266
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....dated 20.04.2022 passed by the Assistant Commissioner of Customs [the Assistant Commissioner ] has been upheld and the appeal has been dismissed. The Assistant Commissioner, by the said order, had rejected the self-assessment of the goods imported by the appellant through a Bill of Entry dated 07.02.2022 and re-assessed the goods under section 17(4) of the Customs Act, 1962 [the Customs Act] in terms of Serial No. 2 of the Anti-Dumping Notification dated 05.03.2021. 2. The appellant had filed a Bill of Entry dated 07.02.2022 for clearance of the goods declared as 'Printer Color Toner'. The goods were imported from China and the details of the goods imported through the said Bill of Entry are as follows: S. No. Item Descriptio....
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....r is required and it is consumed more compare to other colors. Black Toner for color is costly than the normal toner and particles of color black toner are finer (in terms of microne) than normal black toner, we attach herewith product list of various supplier which clearly indicate the black toner is a must part of color toner (CYMK). b) we disagree to query raised and state in support of the toner we have submitted:- 1. Invoice of exporter 2. Certificate of Origin duly signed by exporter and certified by the customs of exporting country. 3. A letter from exporter confirming that the exported toner is a part of color toner-black. 4. anti dumping investigation for black toner were confined to onl....
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....ly states the uses of 'Black Toner in powder form', as used in Laser Printer. It does not anywhere states/implies that "Black Toner in powder form", used in Black and white/monochrome laser printers only. 10. During verification of self-assessment of Bill of Entry No. 739090 date 07.02.2022 and documents submitted/uploaded by the importer in e-Sanchit, I find that the importer has imported the goods from China, vide Invoice No. TOM20220002 dated 03.01.2022. The same goods were imported from China. The importer did not provide any documentary evidence for the producer of the goods. Hence, I am of considered view that Anti-dumping Duty is payable as per Sl. No. 2 of the Notification No. 12/2021-Cus(ADD) dated 05.03.2022. 11.....
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....product under consideration was define as: The product under consideration is Black Toner in powder form. Toner is used in laser printers, photocopies, digital multifunction devices (MFD), etc. to form the printed text and images on the paper." It is nowhere specified that black toner must be used for monochromatic printing only. Further, exclusion clause specifies 'color toner'. In common parlance, 'color toner' is different from 'black toner'. Thus, I fully agree from the Adjudicating Authority and do not find any reasons to differ with impugned order. 5.5 The plea of the Appellant that their product is of fine quality and costlier has no relevance as Notification No 21/2021-Customs (ADD) refers to "Black Toner ....
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....the relevant details contained in Part-II relating to Invoice and Valuation details are reproduced below: 1. S. No. 2. CTH 3. DESCRIPTION 4. UNIT PRICE 5. QUANTITY 6. UQC 7. AMOUNT 1. 37079090 PRINTER COLOR TONER TS-07 10KGX2/CTN 7.680263 2280.000000 KGS 17511.00 2. 37079090 PRINTER COLOR TONER-TS-07 338G/BAG 8.875740 101.400000 KGS 900.00 (emphasis supplied) 11. It needs to be noted that TS-07 in the description of the product is for black toner. Thus, the declaration of 'Printer Color Toner Black' in the invoice denotes 'black color toner'. However, as noticed above, a query was raised by the assessing officer that the goods imported would attract anti-dumping duty. The ....
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....** ***** ***** ***** 2. 3707 Black Toner in Powder Form* China PR Any country including China PR Any producer other than at serial number 1 1458 MT USD *Black Toner in Powder Form excluding the following: i. Color Toner ii. MICR Toner (Specialized Toner used for printing in Cheques) iii. Toners imported for the use by Original Equipment Manufacturers of Printing Equipment. iv. Toner in Cartridges v. Toner in liquid form 14. It would be seen that a color toner is excluded from levy of anti-dumping duty under the Notification dated 05.03.2021. 15. A color toner has four colors CMYK. 'K' denotes black color. What was imported by the appellant was black co....