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TMI Blog2019 (4) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... nyl for consideration of PVC Flex Film for the purpose of levy of anti-dumping duty - the subject goods imported by the appellant will not be subjected to levy of anti-dumping duty. Further, the learned Commissioner (Appeals) has not extended the benefit of notification dated 25.08.2011 on the ground that no sample of the disputed goods was drawn for test and the same had not cleared on payment of anti-dumping duty. It is an admitted fact on record that classification of the subject goods has never been questioned or objected to by the Customs Officers at the time of assessment. Thus, there was no requirement of drawal of any samples for the purpose of test, to ascertain the type of goods imported by the appellant - Since the Central Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported by the appellant. The appellant contended that the self adhesive vinyl imported by it is a different product than the PVC Flex Film and as such not covered under the purview of anti-dumping duty. However, the department did not agree with the submissions made by the appellant and for clearing the imported consignment, the appellant had paid the duty under protest. Aggrieved with the assessment made in the bills of entry, the appellant had filed appeals before the Commissioner (Appeals), which were disposed of vide the impugned order dated 30.11.2011, upholding the assessment of the bills of entry. 3. Heard both sides and perused the records. 4. In respect of levy of anti-dumping duty on PVC Flex Films originating in, or expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Commissioner (Appeals) has not extended the benefit of notification dated 25.08.2011 on the ground that no sample of the disputed goods was drawn for test and the same had not cleared on payment of anti-dumping duty. It is an admitted fact on record that classification of the subject goods has never been questioned or objected to by the Customs Officers at the time of assessment. Thus, there was no requirement of drawal of any samples for the purpose of test, to ascertain the type of goods imported by the appellant. Since the Central Government vide Notification dated 25.08.2011 had specifically clarified that the said Notification shall not applicable to self-adhesive vinyl, we do not find any justifiable reason to agree with the find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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