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TMI Blog2016 (5) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... of the injection moulding machine". The technical aspects of the imported goods have been gone into by the Chartered Engineer who in his certificate dt. 25.2.2010 has categorically concluded that the parts imported in the two shipments will not form complete individual machines. The missing parts such as Control Unit (Computer Controller), Electrical Parts (Control Cabinet) and Drive Unit (Servo Drives & Pumps) are critical parts without which the injection moulding machine cannot be complete and operated. Once it is concluded that what has been imported are nothing but parts of injection moulding machine, the case of the Revenue for imposition of Anti Dumping Duty fails and it is not warranted to examine other pleadings of both sides. - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.3 On the conception that the imported goods were one unit each of injection moulding machine in disassembled and incomplete condition and misdeclared as parts to evade payment of Anti Dumping Duty, the case was investigated by the Special Intelligence and Investigation Branch (SIIB) of the Custom House, Chennai. On completion of investigation and issue of SCN, the case was adjudicated vide OIO dt.8.5.2012 demanding Anti Dumping Duty as well as imposing penalties on the importer and the Director of the importer. So also confiscation of the imported goods including the goods imported vide earlier Bill of Entry was ordered. 3. In the first round of litigation, appellants failed to succeed before Commissioner (Appeals). Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal-knowledge-experience in our business field excellence related to various industries, the parts imported in two shipments will not form complete individual machine of capacity 130, 160 and 220 tons, unless missing parts as stated in clause (6) above are required towards complete assembly and through them only the individual machine can be supplied source of power to run, and process settings such as pressure, speed, time, temperature position which are very critical for moulding, otherwise the imported parts cannot function alone since they are not stand alone equipments. Hence the imported parts in two shipments are mainly of mechanical parts without any drive unit, computer controller and electrical parts. 5. The Revenue on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question as to whether Anti Dumping Duty is leviable on the imported goods as presented. ADD is imposed under Section 9A of the Customs Tariff Act, 1975 and the Rules made thereunder. In the present case, ADD was imposed @ 223% under Plastic Processing or Injection Moulding machine (provisional) under Notification No.47/2009 which was subsequently confirmed vide Notification No.39/2010 [@ 174%] on imports from China. The turust of the notification in para-4 is as follows :- ..... the Central Government .... imposes on the goods, the description of which is specified in column (3) of the Table below, falling under tariff item of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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