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TMI Blog2019 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... terature produced before us the extra Clear glass is altogether a different variety of glass. The glass making technique and the raw material itself are different as the clear glass contains more iron, the extra clear glass contains less iron. From the literature on such glass manufacturing from STEGBAR Data Sheet VI we find that a difference in products as well as clarity of vision has been shown. The Appellant has also produced a certificate issued by Federation of Safety Glass certifying that both types of glasses are different and extra clear glass is not manufactured in India. In such situation there is no reason to hold that the importation of such goods would cause injury to the domestic glass industry. The Tribunal in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tinted variety (other than green glass), processed glass meant for decorative, industrial or automotive purposes falling under heading 7005 of the first schedule to the Customs Tariff Act, originating in or exported from the Peoples Republic of China and Indonesia and imported into India. The Appellant contended that since the glass imported by them is of extra clear variety which is different from ordinary float glass and moreover such extra float glass is not manufactured in India, hence the anti dumping duty is not imposable on their imports. The Appellant therefore paid the Anti dumping duty under protest in respect of both the Bill of Entry and filed appeals before the Commissioner (Appeals) against such assessment and imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estic industry or absence thereof. Aggrieved, the Appellant has filed the present appeals. 2. Sh. W. Christian, Ld. Counsel appearing for the Appellant submits that the impugned order is incorrect. The Appellate Authority has failed to observe that the Anti Dumping duty is on clear Float glass and not on Extra clear float glass . He invites our attention to technical literature which shows that while ordinary clear glass of 4 mm has light transmittance of 89% and 12mm has 85%, the 4 mm extra clear glass has light transmittance of 91.6% and 12mm has 91% and thus there is vast difference in the quality and price of the goods. The technical specification of both glasses also differs. Extra clear glass is a low iron glass by re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar float glass . He relies upon the Federation of Safety Glasses, certificate in this regard. He relies upon the Tribunal order in case of Indian Refractory Makers Association 2000 (119) ELT 319 (TRI) that if dumped import of an article does not or is not capable of causing injury to the domestic industry, imposition of Anti Dumping duty is not warranted as it only increases cost to Indian importer without affording any protection to Indian manufacturers of like article. He also points out that even there is difference in prices of between clear and extra clear He shows from the calculation that where the price of extra clear glass is 880/- the cost of clear glass is 660/- and in such case nobody would import if the glass are same. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is difference between the prices of both type of glasses as compared to import price of ₹ 880/- per square metre of imported extra clear glass , the domestic manufacturer s price of clear glass is ₹ 600/- to 660/- per sq meter. The Appellant has also produced a certificate issued by Federation of Safety Glass certifying that both types of glasses are different and extra clear glass is not manufactured in India. In such situation there is no reason to hold that the importation of such goods would cause injury to the domestic glass industry. The Tribunal in case of Indian Refractory Makers Association 2000 (119) ELT 319 (TRI) has held that if dumped import of an article does not or is not capable of causing injury to the dome ..... X X X X Extracts X X X X X X X X Extracts X X X X
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