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2018 (9) TMI 197 - AT - Customs100% EOU - levy of anti-dumping duty - import of polyester yarn and the same was cleared clandestinely in the domestic market - Held that - The bills of entry/ invoices in respect of imports clearly shows that the goods imported are not Partial Oriented Yarn but Polyester Fully Drawn Yarn vide bill of entry No. 784274 dated 10.10.2004. The anti-dumping duty demanded from the appellant is under Notification No. 15/2002-Cus dated 08.02.2002 by which the anti-dumping duty is leviable on POY. Therefore, there was no duty liable on Polyester Fully Drawn Yarn - appeal allowed in part.
Issues: Levy of anti-dumping duty on imported goods by a 100% EOU
Analysis: The appellant, a 100% EOU, imported polyester yarn which was later cleared in the domestic market. While contesting the levy of anti-dumping duty, the appellant had paid the entire duty demanded by the Adjudicating Authority. The appellant argued that anti-dumping duty is not applicable to Polyester Fully Drawn Yarn, which they imported, as it is leviable on Partial Oriented Yarn (POY). Additionally, the appellant relied on the provision of sub-Section (2A) of Section 9A of the Customs Act, which exempts anti-dumping duty for imports by a 100% EOU, as established in a previous Tribunal case. The Deputy Commissioner (AR) representing the Revenue reiterated the findings of the impugned order, supporting the levy of anti-dumping duty on the imported goods by the appellant. Upon considering the submissions from both parties and reviewing the records, the Tribunal observed that while anti-dumping duty is not leviable on imports made by a 100% EOU as per Section 9A, sub-Section (2A), this exemption does not apply when goods are cleared from the EOU to the domestic market. In this case, the goods were imported by the EOU, bonded in their factory, and subsequently cleared in the DTA market, making all duties applicable as if the goods were imported into India. However, upon examination of the bills of entry and invoices, it was evident that the imported goods were Polyester Fully Drawn Yarn, not POY, as specified in the anti-dumping duty notification. Consequently, the Tribunal ruled that the demand for anti-dumping duty on Polyester Fully Drawn Yarn was unsustainable, setting it aside. Nonetheless, the Tribunal upheld all other confirmed duties imposed by the lower authorities, partially allowing the appeal in favor of the appellant. The judgment was pronounced in open court on 01.08.2018.
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