9911796707
TMI Blog2024 (12) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal has in para 9 of their order in the matter of G. M. Alloys [ 2017 (11) TMI 491 - CESTAT NEW DELHI] specifically directed to exclude color coated aluminum foil from the scope of anti dumping duty, but while issuing the circular the TRU added the words- with either PE (Polyester) coating of PVDF (Fluorine- carbon), coating falling under CTH 7607 . This is the reason why the revenue is restricting the exclusion. We also observe that the Principal Bench of this Tribunal had noted that the product is not being manufactured in India. The DI had specifically supported in the submissions before us that product under consideration can exclude color coated aluminum foil as the same is not manufactured in India. We find force in the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisionally to ascertain if the goods imported by the Appellant attract Anti Dumping Duty or not in terms of Notification No.23/2017-ADD dated 16.05.2017. The Appellant furnished Bank guarantee for the purpose, for an amount of Rs.18,21,531/- and Rs.14,04,220/- respectively issued by Punjab National Bank, Bank Road, Gorakhpur. 4. The samples of goods were sent to CRCL, New Delhi vide Test Memo Nos.163/IMP/T/2018-19 dated 05.11.2018 174/IMP/T/2018-19 dated 26.11.2018 to ascertain as to whether the subject goods are Color coated Aluminium Foil with either PE (Polyester) coating of PVDF Fluorine- Carbon coating falling under CTH 7607 and what is its thickness. 5. It was reported by CRCL that the samples were in form of cut pieces of Metalli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Lucknow. 9. The appeal filed by the Appellant was disposed of vide the impugned Order-in- Appeal No.51-CUS/APPL/LKO/2020 dated 17.02.2020 and the Appeal filed by the Appellant has been dismissed. Hence the present appeal before the Tribunal. 10. The Ld. Advocate Shri S. R. Agrawal appearing for the Appellant submitted that the Appellant is manufacturer of Aluminum Composite Panel ACP and that color coated aluminum coil imported by the Appellant is the basic and main raw material for manufacture of ACP. He also submitted that the color coated aluminum coil is undisputedly coated with Polymeric material which is akin to PE/ PVDF. He submitted that it has been decided by the Tribunal in the case of M/s. G.M. Alloys Pvt. Ltd. And Others vs. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: - 5. I have gone through the case records. As per the TRU Circular No.45/2017-Customs (ADD) dated 22.11.2017, only the colour-coated Aluminium Foil with PE/ PVDF coating is excluded from levy of anti-dumping duty. Whereas as per the CRCL report, the impugned consignments are Aluminium Foil coated with Styrene/ Butyl Methacrylate copolymer i.e. other than PE/ PVDF. In the facts of the case, anti-dumping duty has been correctly levied. I don t find any merit in the appeal and the same is dismissed. 15. We have also considered the Order-in-Original passed by the Adjudicating Authority and also the submissions made by the Departmental Authorized Representative. We find that the only dispute is as to whether color coated aluminum coil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (viii) the following shall be inserted :- (ix) colour coated aluminium foil . 10. Accordingly, the appeals filed by these 5 appellants are allowed in the above manner. 17. We find that on the basis of these directions, TRU vide Circular No.45/2017- Customs (ADD) dated 22.11.2017,clarified that- color coated aluminum foil with either PE (Polyester) coating of PVDF (Fluorine- carbon), coating falling under CTH 7607 is excluded from the scope of PUC. 18. We also observe that although the Tribunal has in para 9 of their order in the matter of G. M. Alloys (supra) specifically directed to exclude color coated aluminum foil from the scope of anti dumping duty, but while issuing the circular the TRU added the words- with either PE (Polyester) coa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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