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TMI Blog2023 (7) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to protect domestic industry. The findings in respect of an investigation for levy of ADD are in regard to manufacture / price of new machinery. It cannot be said that the manufacturers of new machine will suffer material injury due to import of second hand and used machine. The Tribunal in a similar issue in the case of THE COMMISSIONER OF CUSTOMS VERSUS M/S. TRINITY EXPORTERS [ 2019 (2) TMI 1370 - CESTAT CHENNAI ] observed that It is also pertinent to note that the impugned machinery in question had been manufactured in 2007 and it was first exported to South Africa from where it has made its circuitous journey back to this country. The Anti-Dumping Duty Notification which came about in 2009, cannot be back-pedalled to be impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry was assessed. The respondent filed appeal against such assessment contending that such goods are used and second hand and anti-dumping duty cannot be levied. The Commissioner (Appeals) vide order impugned herein held that the goods being used and second hand goods levy of Anti Dumping Duty (ADD) is not attracted. It was also noted that in a similar a case in C.Cus.No.103/2010 dt. 01.02.2010 in respect of an appeal filed by M/s.Trinity Exporters the order to levy ADD on second hand machinery was set aside. Aggrieved by the order passed by Commissioner (Appeals), the department has filed the present appeal. 2. Ld. A.R Sri R. Rajaraman appeared and argued for the Department. It is submitted that under the Customs Tariff Act, 1975, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the used and second hand injunction moulding machine imported / originated from China. It is not disputed that the goods imported are used and second hand goods. The Chartered Engineer who examined the goods apprised the value which has been accepted by the department. The value has been filed on the basis of estimation of the new product. Merely because the value is based on a new product originated from China, it cannot be said that the second hand goods is subject to levy of ADD. The ADD is levied to protect domestic industry. The findings in respect of an investigation for levy of ADD are in regard to manufacture / price of new machinery. It cannot be said that the manufacturers of new machine will suffer material injury due to import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e therefore of the considered opinion that the import of second-hand machinery cannot be subjected to imposition of Anti-dumping duty by the particular notification, which evidently would only be applicable for the import of new machinery or goods listed therein. 13. It is also pertinent to note that the impugned machinery in question had been manufactured in 2007 and it was first exported to South Africa from where it has made its circuitous journey back to this country. The Anti-Dumping Duty Notification which came about in 2009, cannot be back-pedalled to be imposed on goods which have been manufactured and exported in 2007 from a particular country. 5. After appreciating the facts and following the above decision, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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