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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 ..... oint was raised that casing pipes are also liable to Anti Dumping Duty. The appellant paid the Anti Dumping Duty but disputed the mode of calculation adopted by the department. The appellants' contention was rejected both by the adjudicating 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Duty rate for the purpose of above mentioned Notification, otherwise the very purpose of such exemption Notification will get defeated. 5. The learned Counsel also drew our attention to this Tribunal decision in CC, Chennai Vs. Bhansalai 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has observed as under: "17. Anti-Dumping duty imposed:- The Authority has evaluated the injury caused to the domestic industry on account of dumping the Seamless Tubes from the subject countries and has recommended reference 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 16/2000-Cus. We are unable to agree with this contention for various reasons. The first is that the said 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 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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