9911796707
TMI Blog2021 (12) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... in favor of appellant. - CUSTOMS APPEAL NO: 85400 OF 2019 - FINAL ORDER NO: A/ 87276 /2021 - Dated:- 3-12-2021 - MR ASHOK JINDAL, MEMBER (JUDICIAL) AND MR C J MATHEW, MEMBER (TECHNICAL) Shri Kuldeep Singh Nara, Advocate for the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER The appellant is in appeal against the impugned order wherein Anti Dumping duty has been demanded in terms of Notification No. 48/2014-Customs (ADD) dated 11th December 2014. 2. The facts of the case are that the appellant filed two bills of entry declaring the goods as float glass of 3.8 mm thickness imported from Saudi Arabia and paid duty accordingly without levy of anti dumping duty. During the course of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-original No. V(30) ICD Loni/2021 dated 30th September 2021 the goods, namely, clear float glass of 3.8 mm on which anti dumping duty was demanded in terms of Notification No. 48/2014-Customs (ADD) dated 11th December 2014 has been dropped. On merits, he submits that the goods in question were found of thickness in the range of 3.73 to 3.86 mm which is less than the nominal thickness of 4 mm. Then also, they are out of the purview of anti dumping duty in terms of the above said notification. Therefore, he prays that the demand is to be set aside. 4. On the other hand Learned Authorised Representative submit that as per the notification duty is to be demanded on clear float glass of nominal thickness ranging from 4mm to 12mm both inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods was never brought out in the SCN and the same has been agitated before me by the importer, CHA in their written submission and also during the course of Personal Hearing. The point being, when the thickness of the impugned goods was carefully examined and the same was found as per declaration, no cause of action arises. Thus, the tolerance of thickness has been added in the thickness of impugned goods to bring the same within the ambit of Anti-Dumping duty, it is noteworthy to make a mention that the thickness can be on the lower side too by deducting the tolerance limit of mm resulting in the impugned goods being out of the purview of Anti-Dumping duty straight away. Applicability of law is equal in equal circumstances, it cannot be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory and as per their inference, thickness of 12.08 mm has been subsided to become 12.0 mm to bring under purview of ADD. Thus, if the higher thicknesses can be subsided to bring the same under ADD purview, the same ratio must be applied on each thickness. Thus, the allegation made in the SCN is not sustainable, iii. The Noticee has submitted that the declared thickness in the import documents is the 'Nominal Thickness' only. In the international float glass business, only 'Nominal Thickness' is said to be the numeric designation that indicates the approximate thickness of glass including float glass. Hence by declaring the thickness as 3.8mm, it is indicative that mostly the thickness of the float glass will be 3,8mm only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. 1 find that the importer has imported the goods, the everything was declared in the Bills of Entry and accordingly, the same were examined by the shed officers. The shed officers gave clearance of those bills of entries on finding the same as per declaration. Thus, at this stage, the suppression charge cannot be invoked against the importer. 8. We do agree with the observations made by Learned Additional Commissioner of Customs, Inland Container Depot, Loni, Ghaziabad and the same view has been taken by Joint Commissioner of Customs, Group III, JNCH, Nhava Sheva in the case of another importer M/s Mudit Glassworks wherein it has been observed by the adjudicating authority as under: 17. It is case of department that the goods at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought on record to suggest or infer from the impugned SHOW CAUSE NOTICE . 18. In addition to the aforesaid findings of mine, I also find that the SCN heavily relies upon part 4.1 of BIS 14900:2000 to buttress the point that the thickness and tolerance of float glass of 4.0 mm nominal thickness can be + or -0.3mm and using this parameter, it has been concluded that the impugned goods attract Anti-Dumping duly by adding the tolerance of 0.3 mm to the existing 3.8mm declared thickness (3.8+0.3=4.1mm). By using this analogy, the contention of the department is that 4.1mm thickness attract Ami-Dumping Duty vide Notification No. 48/2014-Cusioms(ADD) dated 11.12.2014, as amended. In this regard, 1 find that the Theme Based Audit by the Post Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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