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TMI Blog2024 (7) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... d anti-dumping duty. The Assistant Commissioner merely noticed that the goods imported by the appellant were black toner in powder form and completely failed to appreciate that the Anti-Dumping Notification itself stipulated that black toner in powder form would exclude a color toner. This fact was specifically pleaded by the appellant in reply to the query raised by the Assistant Commissioner. The Commissioner (Appeals) observed that the distinction sought to be drawn by the appellant was artificial in nature and also failed to appreciate that the Anti-Dumping Notification itself excluded a color toner from levy of anti-dumping duty. The Commissioner (Appeals) also fell in error in observing that in common parlance color toner is different from black toner . A color toner has four different color toners, namely CMYK, and a black color toner is one of the four color toners constituting a color toner - thus, it has to be held that black color toner would not be subjected to levy of anti-dumping duty under the Notification dated 05.03.2021. The order dated 17.11.2022 passed by the Commissioner (Appeals) cannot be sustained and is set aside - Appeal allowed. - MR. DILIP GUPTA, PRESI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting any color print out black toner is required and it is consumed more compare to other colors . Black Toner for color is costly than the normal toner and particles of color black toner are finer (in terms of microne) than normal black toner, we attach herewith product list of various supplier which clearly indicate the black toner is a must part of color toner (CYMK) . b) we disagree to query raised and state in support of the toner we have submitted:- 1. Invoice of exporter 2. Certificate of Origin duly signed by exporter and certified by the customs of exporting country. 3. A letter from exporter confirming that the exported toner is a part of color toner-black. 4. anti dumping investigation for black toner were confined to only black toner for printers which have been imported at the lower price than the cost. The following category of black toner were kept out of investigation a. black toner a part of color toner b. black toner of MICR toner c. liquid toner d. black toner in cartridge form e. black toner imported by OEM as per the notification 6/6/2020DGFT 18.06.2020. This has been clarified in clear terms of final finding by the anti dumping authority. We once again state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned goods attracted Anti-Dumping Duty under Notification No. 12/2021-Customs (ADD) dated 05.03.2021, or not. 5.3 It is undisputed that impugned goods are black toner in powder form . However, the Appellant is contending that the black toner is part of color toner for color printing as it is of fine quality and costlier and is excluded from scope of Notification No. 12/2021-Customs (ADD) dated 05.03.2021. 5.5 However, I note that distinction made by the Appellant is an artificial distinction to escape ADD . The Final Findings of the DGTR published vide Notification F. No. 6/6/2020-DGTR dated 28.01.2021 (case no ADD-(OI)-05/2020 clearly says- C. Product under consideration and like Article 5. At the stage of initiation, the product under consideration was define as: The product under consideration is Black Toner in powder form. Toner is used in laser printers, photocopies, digital multifunction devices (MFD), etc. to form the printed text and images on the paper. It is nowhere specified that black toner must be used for monochromatic printing only. Further, exclusion clause specifies color toner . In common parlance, color toner is different from black toner . Thus, I fully agree f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant filed a reply to the query contending that though a color toner has four color toners, including black toner, and that a black color toner is consumed more than the other three color toners and is also costlier than the normal black toner. The appellant also pointed out that a black toner is a necessary part of the color toner required for color printers and as color toner was kept out of the anti-dumping investigation, the product imported by the appellant would not attract anti-dumping duty. 12. The appellant had, however, agreed to pay the additional anti-dumping duty under protest and requested for a speaking order to be passed. The speaking order dated 20.04.2022 was passed by the Assistant Commissioner against which the appeal filed by the appellant was dismissed by the Commissioner (Appeals). 13. It is not in dispute that what was imported by the appellant, as stated in the Bill of Entry, is Color Toner Black . Though, it is correct that the Anti-Dumping Notification dated 05.03.2021, levied anti-dumping duty on black toner in powder form , but the Notification also mentions that black toner in powder form would exclude a color toner. The relevant portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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