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TMI Blog2015 (3) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal stated that “ MDF Board is produced in two forms plain & laminated. Lamination is additional processing, which is done after production of plain board, Laminated board is beyond the scope of the product under consideration.” - It is apparent from the findings of DGAD that only ‘laminated' and ‘other than laminated' Boards were considered for investigation. No distinction was made between Plain and Ink Printed Boards. It would appear that the words used in the notification namely Plain MDF Board only reflect to the planeness of the Board. In other words, only laminated board would be outside the purview of the anti dumping notification. Even in common parlance, if an item such as a table is called a Plain Table, it would not mean th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng but plain MDF Board of thickness more than 6mm and originating from Thailand, and therefore leviable to Anti Dumping Duty under serial No. 4 of Notification No. 116/2009-Cus dt. 8.10.2009. The adjudicating authority relied on the findings of the DG Anti dumping (DGAD) vide F.No. 14/12/2007-DGAD dt. 2.2.2009 and came to the conclusion that since the imported boards are not laminated they will be covered under the term Plain Medium Density Fibre Board of thickness of 6mm and above , described in Notification No. 116/2009-Cus, for levy of anti dumping duty. The adjudicating authority confiscated the goods under Section 111(m) of the Customs Act, imposed redemption fine of ₹ 3 lakhs and penalty of ₹ 1 lakh under Section 112(a) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enterprises vs. Commissioner of Customs, 2013 (291) E.L.T. 46 (Tri. - Bang.) in which it was held that when anti dumping duty is leviable on CFLs, the same would continued to be leviable on all kinds of CFL even if it is contained in lamps. He also relied on the case of Roma International vs. Commissioner of Customs, 2004 (174) ELT 83 (Tri-Mumbai) in which it was held that anti dumping duty would be leviable on imported CFL even if the same is imported in unfinished, unassembled or disassembled form. He also relied on this judgment to state that the anti dumping notification must not be interpreted in a way which results in its circumvent or defeats its purpose. 5. The Ld. Counsel appearing for the respondent emphasized that the scope o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board into India. The preliminary finding of the DGAD dt. 2.2.2009 as brought out in Revenue's appeal stated that MDF Board is produced in two forms plain laminated. Lamination is additional processing, which is done after production of plain board, Laminated board is beyond the scope of the product under consideration. In its final finding issued vide Notification No. 14/12/2007-DGAD dt. 26.8.2009, DGAD stated in para 6: The product under consideration is Plain Medium Density Fibre Board also known as Plain MDF Board in Market parlance. Plain Medium Density Fibre Board, or Plain MDF Board is a composite wood product made out of wood waste fibre glued together with urea formaladehyde resin or melamine resin, heat and pressure. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d nothing more should be read into the word Plain'. The reliance placed by the Ld. Counsel on the case of Hemraj Gordhandas (supra) does not help the respondent. In fact it supports our view because, in this case, the notification is being read in straight terms and not by extracting various meaning of the word Plain'. The operation of the notification has to be judged by the words which it has employed to effectuate the legislative intent. If the view of Ld. Counsel is accepted, then even a polished Board would not be considered as a Plain Board. Clearly this reasoning is fallacious. With ink printing, a Plain Board would remain a Plain Board. 6.1 The Ld. Counsel showed us commercial invoices relating to their imports of MDF B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent being non laminated are covered under Notification No. 116/2009-Cus and leviable to anti-dumping duty. 7. However, we do agree that the matter could be subject to interpretation in the minds of some people, in view of the wording of the notification. The importer cannot be blamed for betraying the trust put on him by allowing self-assessment, as observed by the adjudicating authority. No case is made of deliberate intention to avoid payment of anti dumping duty. Therefore, we set aside the confiscation, consequent redemption fine and penalty under Section 112(a) of the Customs Act. 8. The appeal is allowed partially in the above terms. Cross objection is also disposed. (Pronounced in court on 13/02/2015) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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