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TMI Blog2011 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... In respect of Notification No.116/09 dated 8.10.2009 the landed value has to be taken to mean the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 8B, 9 and 9A of the said Customs Tariff Act, 1975 as has been defined in the case of other anti-dumping notifications from time to time - Accordingly, the impugned order is set aside and the appeal is allowed - 371 of 2010 - 514/2011 - Dated:- 31-3-2011 - Mr. R.M.S.Khandeparkar, Dr.Chittaranjan Satapathy, Mr.D.N.Panda, JJ. Present for the Appellant: Shri R.Alwan, Advocate PER: Dr. Chittaranjan Satapathy Heard learned Advocate, Shri R.Alwan appearing for the appellants. None is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries of export/origin. 4. It is the case of the appellants that for the purpose of computing anti-dumping duty, under Notification No.116/2009-Cus, the landed value should be calculated adding the basic customs duty to the assessable value. It is the case of the department that the landed value has to be calculated without including the basic customs duty on the ground that the expression landed value has not been defined under the impugned notification and the definition of landed value available in other anti-dumping notifications cannot be applied to the present case in the absence of a similar definition incorporated in the notification applicable to this case. 5. The Learned Counsel appearing for the appellants states that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing duty on dumped articles defines various expressions but the expression landed value has not been defined thereunder. We also take note of the fact that anti-dumping duties are imposed in three different ways: either as a specific amount or in percentage terms or as difference between the fair selling price as determined by the designated authority and the landed value of the imported goods as has been done in this case. While fair selling price is specified as a fixed amount in the notification, the landed value for different consignments may vary and the same requires to be determined in each case. As in the case of Notification No.35/2009-Cus dated 13.4.2009 cited by the learned Counsel, in many other notifications, the landed value i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsonance with the lesser duty rule adopted by India. This rule has been explained in the cited Guide of the Commerce Ministry as follows:- Lesser Duty Rule: Under the GATT provisions, the national authorities cannot impose duties higher than the margin of dumping. It is, however, suggested that it would be desirable if the appropriate government authorities imposed a lesser duty is adequate to remove the injury to the domestic industry. Under the Indian laws, the Government is obliged to restrict the anti-dumping duty to the lower of the two i.e. dumping margin and the injury margin. 8. As such, we find that the definition of landed value given in some of the anti-dumping notifications such as cited notification No.35/09 enable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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