2014 (2) TMI 1239

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..... dy, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals) whereby the demand of anti-dumping duty of Rs. 10,05,806/- is confirmed with interest and penalty imposed. The demand of anti-dumping duty is confirmed as provided under Serial No. 5 o .....

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..... of China. As per the Revenue the goods are liable for Anti Dumping Duty as provided under Serial No. 5 under Notification No. 45/2006-Cus., dated 24-5-2006. For ready reference, the relevant portion of the notification is reproduced below : S. No. Head-ing Descrip-tion of goods Speci-fication Coun-try of origin Coun-try of export Pro-ducer Expor-ter Amo-unt Unit of meas-ure-ment Curr-e .....

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..... the People's Republic of China and country of origin is also the People's Republic of China. Therefore the imposition of anti-dumping duty as provided under Serial No. 5 of the Notification, which is in respect of any goods imported from any other country except People's Republic of China, is not sustainable. In view of this, the impugned order is set aside and appeal is allowed.
Case laws, De .....

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