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TMI Blog2016 (10) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... nt impugned findings as well as the consequent Customs Notification dated 03.07.2013, the subject goods have been identified by name as well as by classification heading upto four digit only. In other words, heading 3904 Poly Vinyl Chloride Paste Resin have been subjected to AD duty as per the rates specified therein. Admittedly, the present findings and the Customs Notification has no room for ambiguity. The matter relating to eight digit classification and the inconsistency emanating thereafter is no more a point of dispute or relevant in the present appeal proceedings. The Tribunal remanded the matter to the DA for a fresh consideration and the appellants have been given liberty to raise all the issues before the DA. Upon such direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated Authority (the DA), Directorate General of Anti-Dumping Allied Duties, Ministry of Commerce and Industry and consequent Customs Notification No. 15/2013 dated 03.07.2013 issued by the Ministry of Finance. The Anti Dumping investigation on imports of PVC paste resin (subject goods) were initiated on 22.08.2003. Final Findings was issued on 28.03.2004 followed by imposition of definitive AD duty vide Customs Notification No. 104/2004 dated 07.10.2004. Sunset review of the said duty was done and the AD duty was extended upto 06.07.2010. Further, vide Final Finding dated 26.04.2010 AD duty was imposed on the subject goods originating in or exported from E.U. The appellants challenged the continued imposition of AD duty in terms of recom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned upto eight digit level have become source of dispute. This has happened because of different importers and customs formation following different classification resulting in inconsistent treatment of the same product. On remand, the DA complied with the direction of the Tribunal and after careful consideration of all the relevant factors recommended for AD duty on the subject goods. This time the Customs classification was restricted to four digit main heading only in order to avoid any inconsistency and also to make the intend of the Government clear. 5. Ld. Counsel for the DA and Id. AR for Revenue supported the finding of the DA and Customs Notification imposing the AD duty. 6. We have heard all the interested parties. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding upto four digit only. In other words, heading 3904 Poly Vinyl Chloride Paste Resin have been subjected to AD duty as per the rates specified therein. Admittedly, the present findings and the Customs Notification has no room for ambiguity. We find the matter relating to eight digit classification and the inconsistency emanating thereafter is no more a point of dispute or relevant in the present appeal proceedings. We take note that the Tribunal remanded the matter to the DA for a fresh consideration and the appellants have been given liberty to raise all the issues before the DA. Upon such direction and complying the same, the present findings were issued, as such we find no merit in the appeal on this issue. 7. Regarding the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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