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TMI Blog2014 (11) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... also other parties connected with oil exploration/exploration business had also participated in the proceedings for imposition of Anti Dumping Duty and has provided lot of details to the designated authority. Casing pipes are mainly imported by the appellants and other units connected with the oil and gas exploration work. Notification provides exemption not only Basic Customs Duty but also from additional duty/CVD leviable. Therefore the appellant will continue to get the benefit of exemption in respect of additional/countervailing duty. Secondly, the Anti Dumping duty Notification is specific to the imports of casing pipes and some other varieties of seamless pipes, while Notification No. 16/2000-Cus is a generalized Notification cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority as also by the first appellate authority and are therefore before us. 3. Government vide Notification No. 91/2000-Cus dated 21.6.2000 imposed Anti Dumping Duty as specified rates for specified exporters/country of origin in respect of casing pipes and all types of seamless pipes. The said Notification prescribed the Anti Dumping Duty at a rate which is equivalent to the difference between the amount mentioned in Column 6 of the table annexed to the said Notification for the relevant entry and the landed value of imports. The said Table in Column 6 amount specified for casing pipes was ₹ 39,141/- minus the landed value of imports. Further said Notification in para 2 defined the landed value of imports for the purpose shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsalai chemicals (Madras) Ltd. 2014 (I) TMI 368-Cestat Chennai and further stated that the Board also vide CBEC Circular No. 25/2002 Cus dated 9.5.2002 in connection with Anti Dumping Duty on mild steel plates imported from Russia, Kazakhstan and Ukraine has clarified as under: 3. The DGCAD have since clarified that the concessional duty under various exemption notifications had not been considered while calculating the anti-dumping duty in the context of anti-dumping investigations on mild steel plates imported from Russia, Kazakhstan and Ukraine. In the light of this clarification, I am directed to convey that the provisional assessments may kindly be finalized, keeping in view the facts and merits of individual cases. Difficult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price based on the injury margin being lower than dumping margin. 18. Landed Value:- Landed value of imports is proposed to be determined after charging the actual level of all customs duties prevalent and one percent towards landed charges and two percent handling charges. . 22. Landed value of imports for the purpose shall be the assessable value as determined by the customs under the Customs Act, 1962 and all duties of customs except duties levied under Section 3, 3A, 8B, 9 and 9A of the Customs Tariff Act, 1975. (Emphasis Supplied) 9. From the above, it is clear that Anti Dumping Duty has not been imposed based upon the margin of dumping but Anti Dumping Duty has been imposed less than that and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng duty. Secondly, the Anti Dumping duty Notification is specific to the imports of casing pipes and some other varieties of seamless pipes, while Notification No. 16/2000-Cus is a generalized Notification covering large number of goods required for oil and gas exploration/exploitation work. Moreover, the Anti Dumping Duty Notification is applicable only when the imports are made from specific sources/countries and not from all sources. In view of these facts and circumstances, the provisions of Notification No. 91/2000-Cus would prevail over the provisions of Notification No. 16/2000-Cus. Moreover, we also note that since the Anti Dumping Duty has not been imposed on the margin of dumping, but at a rate less than of margin of dumping and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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