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TMI Blog2018 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... Oriented Yarn but Polyester Fully Drawn Yarn vide bill of entry No. 784274 dated 10.10.2004. The anti-dumping duty demanded from the appellant is under Notification No. 15/2002-Cus dated 08.02.2002 by which the anti-dumping duty is leviable on POY. Therefore, there was no duty liable on Polyester Fully Drawn Yarn - appeal allowed in part. - Appeal No. C/161/2010-DB - A/11613/2018 - Dated:- 1-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty is leviable on the POY whereas, they imported Polyester Fully Drawn Yarn which do not attract anti-dumping duty. Alternatively, he submits that in charging Section of anti-dumping duty i.e. Section 9A, in terms of sub-Section (2A), it provides that anti-dumping duty is not leviable in case of imports are made by an 100% EOU, as held by the Tribunal in the case of Tonira Pharma Limited vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for removal of goods from 100% EOU to DTA. Therefore, the appellant cannot get any relief in terms of sub-Section (2A) of Section 9A of Customs Act, 1962. However, on perusal of record, we find that the bills of entry/ invoices in respect of imports clearly shows that the goods imported are not Partial Oriented Yarn but Polyester Fully Drawn Yarn vide bill of entry No. 784274 dated 10.10.2004. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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