2012 (8) TMI 630

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..... e, the same is liable to Anti-Dumping Duty. - C/718/2010 - A/392/2011-WZB/C-I(CSTB) - Dated:- 4-8-2011 - S/Shri S.S. Kang, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri Dinesh Kumar Agarwal, Consultant, for the Appellant. Shri V.K. Singh, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeal). 2. The brief facts of the case are that the appellant made import of goods declaring the same in the Bill of Entry as M/C for use in leather footwear industries Injection Moulding of PVC/TPR/EVA Soles with STD ACC Model Global BS/150 . The machine was imported from China. The appellant claimed the class .....

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..... e machine in question is Injection Moulding Machine hence comes under the excluded category as provided under the Notification imposing Anti-Dumping Duty. 4. The contention of Revenue is that the machine in question is for Injection Moulding of sole out of synthetic polymeric material like PVC cannot be classified under Tariff Heading 8453 of the Customs Tariff which covers machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. Therefore, the machine is rightly classifiable under Sub-Heading 8477.1000 of the Customs Tariff which covers Injection Moulding Machine. In respect of the levy of Anti-Dumping Duty, the cont .....

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..... on is not for making or repairing footwear or other articles of hides, skins or leather therefore, the same cannot be classifiable under Chapter Heading 8453 of the Customs Tariff. On the other hand, we find that Heading 8477.1000 of the Customs Tariff specifically covers Injection Moulding Machines therefore, is rightly classifiable under Heading 8477.1000 of the Customs Tariff. 6. In respect of levy of Anti-Dumping Duty we find that Notification No. 39/2010-Cus. levies Anti-Dumping Duty in respect of Plastic Injection Moulding Machine classifiable under Chapter Sub Heading 8477.1000 of the Customs Tariff imported from Republic of China. The Notification excludes only Injection Moulding Machine classified under Heading 8453 of the Custo .....

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