TaxTMI 
TaxTMI 
2026 (9) TMI 1226
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.... of Entry was finally assessed by holding that Anti-Dumping Duty is leviable on the imported goods declared as "Gear Boxes for 750/57 Wind Turbine Generator type: CWTG750P/49-67-50 (Wind Operated Electricity Generator)" and "Castings for 2 Units Gear Boxes (of First Item) for 750/57 type: CWTG750P/57-67-50 (Wind Operated Electricity Generator)", covered by Bill of Entry No.3168741 dated 16.03.2021, in terms of Notification No.42/2017-Customs (ADD) dated 30.08.2017. 3. It is not in dispute that the petitioner imported the aforesaid Gear Boxes and Castings for Gear Boxes, falling under CTH 84834000, from China. According to the respondent, the imported goods attracted Anti-Dumping Duty under Notification No.42/2017-Customs (ADD) dated 30.0....
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....2025 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (CESTAT) in Customs Appeal No.40917 of 2017, filed by the Department. In the said order, the CESTAT held that the Notification authorises levy of duty on Castings even when they form part of a sub-assembly, equipment or component, but the duty can be imposed only on the Castings and not on the entire equipment or component. 8. The learned counsel for the petitioner further submitted that, when the petitioner subsequently imported the same products from the very same manufacturer, the Department levied Anti-Dumping Duty only on the Castings and accepted the petitioner's self-assessment in respect of the Gear Boxes. 9. Per contra, learned counsel for the resp....
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.... or not machined, in raw, finished or sub-assembled form, or as a part of a sub-assembly, or as a part of an equipment/component meant for Wind Operated Electricity Generators. 14. The scope of the aforesaid Notification has already been considered by the CESTAT, Chennai, in Customs Appeal No.40917 of 2017, by order dated 04.11.2025. The Tribunal held that although the Notification covers Castings which form part of a sub-assembly, equipment or component, the levy is confined to the Castings and does not extend to the entire equipment or component. The relevant observations of the Tribunal are as follows: "15. It is in this background that the language of the Notification ought to be appreciated. The Notification primarily seeks....
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....Department and has therefore attained finality. The interpretation placed by the Tribunal on the Notification is binding on the Customs authorities in respect of the issue in question. 16. The petitioner has also placed on record subsequent Bills of Entry relating to imports of the same products from the same supplier, wherein Anti- Dumping Duty was levied only on the Castings and not on the Gear Boxes. This further supports the petitioner's contention. 17. In view of the clear language of the Notification and the decision of the CESTAT, the respondent was not justified in extending the levy of Anti- Dumping Duty to the Gear Boxes as a whole. The final assessment, to the extent that it holds that the Gear Boxes are also liable to Anti....