9911796707
TMI Blog2013 (11) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty was also imposed on the appellant, its firm and its proprietor. 2. The facts of the case are that M/s. A.C.Steel filed a Bill of Entry for clearance of the goods declared as Stainless Steel Cold Rolled Coils Ex Stock Slit (Trim Edge Grade 430 BA Width 1258 MM Thk Below 4mm). This fact is not in dispute. The Revenue was of the view that in terms of Notification No. 14/2010- Cus dated 20.02.2010 read with the Notification No. 86/2011-Cus dated 06.09.2011 Sl. No. 22 the appellants are required to pay anti-dumping duty. Therefore, proceedings were initiated against the appellants. A show-cause notice was issued proposing demand of anti-dumping duty and confiscation of goods and imposition of penalty was also proposed. The show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rolled Coils Grade 430 as stock lot. The width of the goods was declared as above 1255 MM. The goods were classified by the imported under CTH 72193590. The country of origin was declared as Taiwan. On the suspicion that Anti-dumping duty might be levied in terms of Notification 14/2010 Cus dated 20.02.2012 read with 86/2011-Cus dated 06.09.2011 Sr. no.22 on which the Anti-dumping duty is leviable. The matter was taken by the SIIB (import) for investigation. During the course of investigation, to ascertain the correct description, grade and quantity of the goods covered under bills of entry, 100% examination was carried out by the Dock staff. The composition of the grade was tested with the help of PMI machine and representative sample se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 1300 MM and thereby the anti-dumping duty is circumvented. It is further found that larger number of consignments where the width has been declared as 1251 MM or marginally above the 1250 MM limit specified in the final finding, thereby escaping anti-dumping duty. Therefore, this Notification came to levy for tolerance of (+) 30MM in the width. 3. From the above, it is clear that in intent of Designated Authority was not to levy anti-dumping duty on the products having width more than 1250 MM. The amending Notification on mid term review was for the consignment wherein the actual width is less than 1250 MM who declared the consignment as 1251 MM or more to escape anti-dumping duty. In those cases tolerance of (+) 30 MM was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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