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TMI Blog2019 (2) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories - N/N. 47/2009 - case of respondents are that neither the findings of the Designated Authority nor the Notification in question had envisaged levy of ADD on used machinery and that therefore ADD is not leviable on the subject goods - Held that:- The purpose and intent of the Anti-Dumping Duty is recognized and permitted by the World Trade Organization. Dumping is said to occur when goods are exported by a country to another country at a price lower than its normal value and that causes injury to the domestic industry. Anti-Dumping measures rectify the situation arising out of such dumping of goods and its trade distortive effect. This is part of the General Agreement on Tariffs and Trade (GATT), 1994, commonly known as The Anti-Dumping Agreement - Ld. Advocate is correct in his assertion that the legal framework for Anti-Dumping measures are enshrined in Sections 9A, 9B and 9C of the Customs Tariff Act, 1975 and the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 framed thereof. It is evident that the Anti-Dumping measures are targeted at goods which are dumped by a for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal Bench, New Delhi. On 11.01.2018, when the matter came up for hearing before this Bench, on the submissions made by the Ld. AR, the Registry was directed to verify the status of such application. The matter was adjourned to 26.02.2018 awaiting report. On 23.02.2018, a letter was received from Dy. Registrar (J) of Headquarters, New Delhi, informing that after serious efforts no such application could be traced out. It was also informed that the above appeal is not pending before the Anti-Dumping Duty Bench at New Delhi. The matter after adjournment came up for hearing on 24.08.2018. The Ld. AR submitted that on 13.03.2018, a fresh Miscellaneous Application was filed by the Department requesting for transfer of this appeal to the ADD Bench at New Delhi. He also furnished a photocopy of the Miscellaneous Application signed as on 13.03.2018. The Bench had directed to enquire about the status of such application, if any, and the matter was adjourned to 30.11.2018. After several adjournments, the matter has come up for hearing today. 4.2 The appeal is of the year 2010 and the alleged Miscellaneous Application was filed by the Department in 2014 for transfer. After such long delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of ADD was allowed. Aggrieved, the Department has filed this appeal. 6.1 On behalf of the Department, Ld. AR Shri. K. Veerabhadra Reddy submits that there is no specific mention in the Notification of exempting second-hand machinery from the scope of such ADD. Further, once second-hand machinery of this type have been re-appraised by a Chartered Engineer and the assessable value under Section 14 has been arrived at, the ADD Notification would be applicable as if it is a new machine. 6.2 He submitted that the imported machinery has come from China and has been specifically listed in the Anti-Dumping Notification No. 47/2009. Hence, even if it is second-hand, the Anti-Dumping Duty will require to be levied on such goods. 7. On the other hand, Ld. Advocate Shri. P. Saravanan appearing on behalf of the assessee made oral and written submissions which are broadly summarized as under : (i) Investigations carried out by the Designated Authority for the purpose of imposition of ADD, have been carried out only with reference to the new machinery and old/used machinery are not within the scope of the investigations. Therefore, Notification No. 47/2009 covers only new Plas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect in his assertion that the legal framework for Anti-Dumping measures are enshrined in Sections 9A, 9B and 9C of the Customs Tariff Act, 1975 and the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 framed thereof. 10.2 Based on representations from the domestic industry whose interests are hurt because of the dumping of goods from other countries, investigation is carried out by the Directorate General of Anti-Dumping and Allied Duties (DGAD), Ministry of Commerce, which only recommends imposition of Anti-Dumping Duty. The margin of dumping is the difference between the normal price and the export price of the goods under complaint. For this reason, the margin is generally expressed as a percentage of the export price which is reflected in the percentage of Anti-Dumping Duty imposed. However, subsequent to such investigation and recommendation made by the DGAD, Ministry of Commerce, the duty is finally imposed/levied by the Notification of the Ministry of Finance, the implementing agency being the Customs. 11. In this background, it is evident that the Anti-Dumping measures are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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