2013 (12) TMI 938 - AT - Customs

Anti Dumping duty - Denial of benefit of Notification No. 49/2009-Cus., dated 15-5-2009 - Goods imported from China - Held that - there is no sample has been drawn and it has not been verified by the Revenue before issuing the less charge notice for demanding the Anti Dumping duty that these tapes are made up of Iron-Steel/Fiber glasses even though they could have been verified by inspecting the appellant s stock/appellant s buyers, the demand of duty by invoking Notification No. 49/2009 is not sustainable in the absence of any evidence on record - Decided in favour of assessee.

Summary

Issues:
- Appeal against Anti Dumping duty demand under Notification No. 49/2009-Cus.
- Classification of imported Stracher Meter Height Measuring Tape.
- Lack of examination and sampling at the time of clearance.
- Allegation of tapes being made of steel/fiber glasses from China.

Analysis:
The case involves an appeal against the demand for Anti Dumping duty under Notification No. 49/2009-Cus. The appellant imported Stracher Meter Height Measuring Tape, which was disclosed during clearance through the Bill of Entry. The duty was paid, and the goods were cleared. Subsequently, a demand for a lesser charge was issued based on the allegation that the measuring tapes were made of steel/fiber glasses imported from China. The appellant contended that the tapes were made of plastics and used specifically in hospitals and schools, not for general purposes. It was highlighted that no examination or sampling was conducted at the time of clearance, and thus, the allegation lacked evidence to support it.

Upon hearing both sides and examining the case records, the tribunal found that the appeal could be disposed of without the need for a pre-deposit. The appellant's counsel argued that the tapes were not made of steel/fiber glasses but of plastics, emphasizing the absence of evidence supporting the contrary claim. The tribunal verified the records and submissions, noting the lack of sampling or verification by the Revenue to substantiate the allegation of the tapes being made of steel/fiber glasses. As no evidence was presented to support the duty demand under Notification No. 49/2009, the tribunal set aside the impugned order and allowed the appeal with any consequential relief deemed necessary.

In conclusion, the tribunal ruled in favor of the appellant, finding the demand for Anti Dumping duty unsustainable due to the absence of evidence supporting the claim that the imported measuring tapes were made of steel/fiber glasses from China. The lack of examination and sampling at the time of clearance further weakened the Revenue's case, leading to the decision to set aside the impugned order and grant relief to the appellant.