2024 (12) TMI 15 - AT - Customs

Anti dumping duty (ADD) - Color coated aluminum coils imported as coated with Styrene/ Butyl Methacrylate Copolymer other than PE/ PVDF liable to anti dumping duty or not? - HELD THAT - We find that on the basis of these directions, TRU vide Circular No.45/2017- Customs (ADD) dated 22.11.2017,clarified that- color coated aluminum foil with either PE (Polyester) coating of PVDF (Fluorine- carbon), coating falling under CTH 7607 is excluded from the scope of PUC. We also observe that although the Tribunal has in para 9 of their order in the matter of G. M. Alloys 2017 (11) TMI 491 - CESTAT NEW DELHI specifically directed to exclude color coated aluminum foil from the scope of anti dumping duty, but while issuing the circular the TRU added the words- with either PE (Polyester) coating of PVDF (Fluorine- carbon), coating falling under CTH 7607 . This is the reason why the revenue is restricting the exclusion. We also observe that the Principal Bench of this Tribunal had noted that the product is not being manufactured in India. The DI had specifically supported in the submissions before us that product under consideration can exclude color coated aluminum foil as the same is not manufactured in India. We find force in the contention of the counsel for the Appellant that the purpose of imposition of anti dumping duty is to safeguard the interest of domestic industry engaged in the manufacture of similar goods. We also observe that the Appellant is a member of ACP Manufacturer Association and the Principal Bench of this Tribunal in the case of ACP Manufacture Association vs. Union of India 2023 (11) TMI 570 - CESTAT NEW DELHI-LB has again excluded color coated coil from imposition of anti dumping duty though in different Notification dated 06.12.2021. It is, therefore, our considered view that anti dumping duty is not attracted on color coated aluminum coil imported by the Appellant.

Summary

Issues:
- Whether the color coated aluminum coil imported by the Appellant attracts Anti-Dumping Duty.
- Whether the Appellant's product falls under the scope of Anti-Dumping Duty as per relevant notifications.
- Whether the Appellant's product is coated with Polymeric material other than PE/PVDF.
- Whether the Appellant is entitled to exemption from Anti-Dumping Duty based on previous tribunal decisions.
- Whether the imposition of Anti-Dumping Duty on the Appellant was justified.

Analysis:

The judgment pertains to an appeal arising from an Order-in-Appeal passed by the Commissioner (Appeals) Customs, GST & Central Excise, Lucknow. The case involves the import of Color Coated Aluminium Coil by the Appellant, who contested the imposition of Anti-Dumping Duty on the imported goods. The Commissioner (Appeals) dismissed the Appellant's appeal, leading to the present appeal before the Tribunal.

The Appellant argued that the color coated aluminum coil is the main raw material for manufacturing Aluminum Composite Panels (ACP) and should not attract Anti-Dumping Duty. They relied on previous tribunal decisions and circulars to support their claim that the product falls outside the scope of Anti-Dumping Duty. The Appellant contended that during the relevant period, no manufacturer in India produced color coated aluminum coil, emphasizing the need to safeguard the domestic industry's interests.

On the other hand, the Departmental Authorized Representative argued that the imported color coated aluminum coils were coated with Styrene/Butyl Methacrylate Copolymer, making them liable for Anti-Dumping Duty. The Commissioner (Appeals) upheld the levy of Anti-Dumping Duty based on the specific coating material present on the imported goods.

Upon review, the Tribunal analyzed previous tribunal decisions, including the case of G. M. Alloys Pvt. Ltd. & Others v/s Union of India, which excluded color coated aluminum foil from the scope of Anti-Dumping Duty. The Tribunal referenced Circular No.45/2017-Customs (ADD) and noted that color coated aluminum foil with PE/PVDF coating was excluded from the levy of Anti-Dumping Duty.

The Tribunal acknowledged the purpose of Anti-Dumping Duty to protect domestic industries and highlighted that the Appellant, being a member of the ACP Manufacturer Association, should be considered for exemption. Referring to the ACP Manufacturer Association vs. Union of India case, the Tribunal concluded that the color coated aluminum coil imported by the Appellant should not attract Anti-Dumping Duty. Therefore, the Tribunal allowed the Appellant's appeal, providing consequential relief.

In conclusion, the Tribunal ruled in favor of the Appellant, exempting them from Anti-Dumping Duty on the imported color coated aluminum coil. The judgment emphasized the importance of safeguarding domestic industries and considered previous tribunal decisions and circulars to support the decision.