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TMI Blog2007 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... e Anhydrous IP and cleared from SEZ cannot be treated as imported from China - clearances from SEZ unit is of a product different from what was imported from China – anti-dumping duty not imposable - C/77/2004 - A/2974/2007-WZB/AHD - Dated:- 26-11-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per M. Veeraiyan, Member (T)].-1. This is an appeal by the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3/2001-Cus.,dt.21-1-2001. (d) Commissioner (Appeals) taking note of the fact that the respondent have converted Theophylline Anhydrous BP grade to Theophylline Anhydrous IP grade and holding that the same amounted to manufacture in terms of extended definition of manufacture as applicable to the tariff item No.29 and further held that such Theophylline Anhydrous IP grade cleared by the SEZ uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us., dt. 22-1-2001. At the time of import by the respondent, who is a SEZ unit, no such anti-dumping duty was charged. The reason for the same being that anti-dumping duty is attracted to imports made by SEZ unit only when they are specifically made applicable for such imports by such SEZ units. In this case Notification No. 3/2001 did not specify that anti-dumping duty shall be applicable to impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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