2023 (9) TMI 1295 - AT - Customs

Levy of anti-dumping duty - Classification of imported goods - Amoxicillin Sodium with Clavulanate Potassium - to be classified under Tariff Entry No. 30032000 or under CTH 29411030? - HELD THAT - Admittedly letter dated 22.11.2019 is the response to the clarification sought by the appellant from DGTR. From the said letter it is clear that while clarifying regarding anti-dumping duty on import of Amoxicillin Trihydrate from China PR in the light of final findings dated 3rd April, 2017 recommending anti-dumping duty on the import of Amoxicillin Trihydrate from China PR in para 5, 6 7 thereof - In the light of said clarification, hold that the product in question is not covered under the notification vide which the anti-dumping duty was imposed upon another product called Amoxicilin Trihydrate . The impugned clarification was not available to the adjudicating authority below but in the light of said clarification duly conceded by the department, it is held that anti-dumping duty as has been levied on Amoxicillin Sodium with Clavulanate Potassium, the product imported by the appellant is not sustainable - Appeal allowed.

Summary

Issues involved:
Classification of imported product under Tariff Entry No. 30032000 vs. CTH 29411030, imposition of anti-dumping duty, challenge to the order.

The appellant imported Amoxicillin Sodium with Clavulanate Potassium claiming classification under Tariff Entry No. 30032000, while the department argued for classification under CTH 29411030 with anti-dumping duty as per Notification No. 21/2017. The change in classification and levy of anti-dumping duty were ordered in a speaking order dated 09.04.2018, which was challenged by the appellant.

The appeal against the order was rejected in an order dated 20th June 2019, leading the appellant to approach the Tribunal for redress.

During the hearing, the appellant presented a clarification from the Directorate General of Trade Remedies (DGTR) received after the challenged order, stating that the product in question is not covered under the notification imposing anti-dumping duty on another product, Amoxicillin Trihydrate.

The Departmental Representative also acknowledged the clarification and requested the appeal to be disposed of accordingly.

Considering the submissions and the clarification provided, the Tribunal examined the DGTR's response, which clarified that the imported product, Amoxicillin Sodium with Clavulanate Potassium, is not subject to the anti-dumping duty imposed on Amoxicillin Trihydrate.

Despite the clarification not being available to the adjudicating authority below, the Tribunal held that the anti-dumping duty on the product imported by the appellant is not sustainable. Consequently, the order under challenge was set aside, and the appeal was allowed.