Anti-dumping duty Notification No. 124/2007, dated 31-12-2007 - Classification of Stainless Steel Circles of Width below 600 mm, under Chapter 72.20. - Customs - F. No. 354/5/2012-TRU

Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi dated 8-5-2012 Subject : Anti-dumping duty Notification No. 124/2007, dated 31-12-2007 - Classification of Stainless Steel Circles of Width below 600 mm, under Chapter 72.20 . Kind attention is invited to Anti-dumping duty Notification No. 14/2010, dated 20-2-2010 whereby anti-dumping duty has been levied on Cold Rolled Flat Products of Stainless Steel, falling under heading 7219 of the First Schedule to the Customs Tariff Act, 1975 and originating in, or exported from the People s Republic of China (China PR), Korea, European Union, South Africa, Taiwan (Chinese Taipei), Japan, Thailand and United States of America (USA). 2. Representations and references from field formations have been received by this unit wherein it has been requested to clarify whether the Stainless Steel Circles of various sizes imported and assessed to anti-dumping duty on actual width/diameter be subjected to anti-dumping duty in terms of Notification No. 14/2010-Cus., dated 20-2-2010 or otherwise. It has been informed that in some customs houses such Cold Rolled Stainless Steel circles are being classified under various headings including CTH 7220 and 7222 and are cleared without levying anti-dumping unit in terms of above notification while some formations are insisting on levy of anti-dumping duty. 3. The issues has been examined. DA in the preliminary findings dated, 27th March, 2009 issued vide Notification No. 14/6/2008-DGAD have mentioned in part B Para 5 the product under consideration as : The product under consideration is Cold-rolled Flat products of stainless steel of the width of 600 mm or more of all series not further worked than Cold rolled (cold reduced). The product under consideration comprises of stainless steel coil, sheets plates of above description. The subject are used for manufacture of white goods, processed equipment, dairy equipment, automotive components, rail carts, metro coaches, architecture, building and construction etc. The subject goods are classified under Chapter 72 of the CTA under sub-heading 7219.31 , 7219.32 , 7219.33 , 7219.34 , 7219.35 and 7219.90 . The customs classification is indicative only and in no way binding on the scope of investigation. In the Final Findings issued by the Designated authority in Part B, Para 5 also, the same product under consideration has been reiterated. 4. In this context, it is relevant that the anti-dumping duty is levied on the specified product as described under Product under consideration notified at the time of initiation of the investigations by the Designated Authority and the tariff classification of the product is only incidental/indicative for levy of such duty. The product under consideration is clearly mentioned in the notifications regarding initiation, provisional findings and final findings of the DA and the present case, the product under consideration on which the anti-dumping duty has been levied is Cold-rolled Flat products of stainless steel of the width of 600 mm or more of all series not further worked than Cold rolled (cold reduced). Even though the CTH indicated in the notification is 7219 , not all flat products classifiable under CTH 7219 become liable to anti-dumping duty. Only those cold rolled flat products of stainless steel, which are actually of a width of 600 mm or more, will get levied to anti-dumping duty. Any other products even though classifiable under the said tariff heading in terms of chapter notes, section notes or otherwise will not attract anti-dumping duty. It has been mentioned in the findings also that the product under consideration comprises of stainless steel coil, sheets plates of the width of 600 mm or more of all series not further worked than Cold rolled (cold reduced). 4. As such, even if stainless steel circles are classifiable as cold rolled flat products of stainless steel falling under CTH 7219 , the same would not attract any anti-dumping duty in terms of Notification 14/2010-Cus., dated 20-2-2010 . It is requested that all the field formations under your jurisdiction may be advised accordingly and all pending disputes, if any, may be decided accordingly. [F. No. 354/5/2012-TRU]