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TMI Blog2010 (11) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - One of the applications before us seeks waiver of pre-deposit and stay of recovery in respect of Anti-Dumping Duty demanded by the lower authorities. The other application seeks out-of-turn hearing and disposal of the stay application. As the stay application itself is coming up for consideration, the other application is infructuous. 2. The original authority ordered for recovery of Anti-Dumping Duty at the rate of 174% ad valorem in terms of Notification No. 39/10 Cus., dated 23-3-10, from the appellant in respect of a machine imported by them under EPCG Scheme and declared as - MACHINE FOR USE IN LEATHER FOOTWEAR INDUSTRY INJECTION MOULDING OF PVC/TPR/EVA SOLES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by sub-heading 8477 10 00 (injection moulding machines) under Heading 8477 (machinery for working rubber or plastics or for the manufacture of products from these materials, not elsewhere specified or included in this Chapter). In this connection, the ld. DR has referred to a literature sourced from the Chinese manufacturer of the machine under reference. According to this literature, BS/150 model machine is an injection moulding machine for manufacturing soles from thermoplastic/rubber/polyurethane materials for ultimate manufacture of footwear. The ld. D.R. has also referred to certain HSN Explanatory notes. He has also referred to the Tribunal s decision in Sammas Polymers Pvt. Ltd. v. Collector of Customs, Madras [1999 (109) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusion clause consists of 3 parts viz. (i) Multicolor/multimould machinery for making footwear; (ii) Rotary injection moulding machinery for making footwear, and (iii) Footwear sole/strap/heel injection moulding machine classified under the Customs Tariff Classification No. 8453. The appellant has claimed classification of the machine under the third category, covering footwear sole/strap/heel injection moulding machine classified under CTH 8453. It is, therefore, clear that the classification of the machine is crucial to the appellant s claim for exemption from payment of Anti-Dumping Duty. It is not in dispute that the machine is for use as an injection moulding machine for the manufacture of footwear soles out of synthetic polymer mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classification ordered by the authorities below is correct and, consequently, the appellant cannot claim the benefit of exclusion clause in Notification No. 39/2010-Cus. ibid. 6. The original authority ordered for levy of Anti-Dumping Duty at the rate of 174% ad valorem on the machine imported by the appellant. The appellant has no case that the above Notification is, otherwise, inapplicable to the imported machine. Hence, prima facie, Anti-Dumping Duty is recoverable from the appellant. The impugned order of the Commissioner (Appeals) upholding the order-in-original is, prima facie, sustainable in law. In the circumstances, we have to reject the prayer for waiver and stay. The C.I.F. value of the machine is Rs. 25,43,821/- and 174% the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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