2024 (12) TMI 15

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.... 2. The brief facts of the case are that M/s. Narayani Laminates Pvt. Ltd Appellant., Gorakhpur holding IEC No. AAFCN1148N had imported two consignments of Colour Coated Aluminium Coil from China. Accordingly, they filed Bills of Entry for Color Coated Aluminium Coil (Bright Silver) as per the description of the invoice issued by the Exporter. 3. Both the Bills of Entry were assessed provisionally to ascertain if the goods imported by the Appellant attract Anti Dumping Duty or not in terms of Notification No.23/2017-ADD dated 16.05.2017. The Appellant furnished Bank guarantee for the purpose, for an amount of Rs.18,21,531/- and Rs.14,04,220/- respectively issued by Punjab National Bank, Bank Road, Gorakhpur. 4. The samples of goods ....

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....st thereon. He also ordered for appropriation of Bank Guarantee furnished by the Appellant and appropriated the Bank Guarantees for amount of Rs.18,21,531/- and Rs.14,04,220/- respectively issued by Punjab National Bank, Bank Road, Gorakhpur. 8. Being aggrieved with the order passed by the Adjudicating Authority, the Appellant filed an appeal before the Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow. 9. The appeal filed by the Appellant was disposed of vide the impugned Order-in- Appeal No.51-CUS/APPL/LKO/2020 dated 17.02.2020 and the Appeal filed by the Appellant has been dismissed. Hence the present appeal before the Tribunal. 10. The Ld. Advocate Shri S. R. Agrawal appearing for the Appellant submitted that the ....

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....iation. 12. On the contrary, Mrs. Chitra Srivastava, Authorized representative submitted that the color coated aluminum coils imported by the Appellant are coated with Styrene/ Butyl Methacrylate Copolymer other than PE/ PVDF and therefore it is liable to anti dumping duty. 13. Heard both the sides and perused the appeal records. 14. We find that the Commissioner (Appeals) while passing the impugned order has observed as under: - "5. I have gone through the case records. As per the TRU Circular No.45/2017-Customs (ADD) dated 22.11.2017, only the colour-coated Aluminium Foil with PE/ PVDF coating is excluded from levy of anti-dumping duty. Whereas as per the CRCL report, the impugned consignments are Aluminium Foil coated w....

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....olour coated aluminium foil is not specifically discussed for Anti Dumping duty and there are valid grounds for its exclusion from the scope of the AD levy. Noting the consent as pleaded before us, we find it fit and proper to order for the exclusion of the said product, namely colour coated aluminium foil from the scope of Anti Dumping duty imposed vide Customs Notification dated 16/05/2017. Accordingly, we order that in para 1 of the said notification after entry (viii) the following shall be inserted :- "(ix) colour coated aluminium foil". 10. Accordingly, the appeals filed by these 5 appellants are allowed in the above manner." 17. We find that on the basis of these directions, TRU vide Circular No.45/2017- Customs (ADD) dated 22.11.....