9911796707
TMI Blog2002 (8) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... rom a common Order-in-Appeal No. C. Cus. 137-140/99 dated 17-3-99 by which the Commissioner (Appeals) has confirmed the rate of anti-dumping duty as applicable to 'any other exporter'. It is contended by the appellant on the ground that the country of origin is Korea and the manufacture is Kohap Petrochemical Corporation and in terms of the Notification No. 13/98-Cus. dated 28-4-98 the rate of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that is M/s. Vinmar Overseas (Singapore) Pvt. Ltd. has no relevance so long as the country and the name of the exporter figures within the table of the notification in question. 4. Ld. DR contends that both the authorities have gone into the issue in great detail and noted that although the item 'Purified Terephthalic Acid' was from Korea and from Kohap Petrochemical Corporation but the shippe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has considered for the purpose of adopting higher rate of duty. The documents are very clear that the item has originated from Korea and the manufacturer is Kohap Petrochemical Corporation and the rate of duty is fixed as Rs. 1130 which should be the duty in the present case and not the rate of duty as fixed on 'any other exporter'. We find merit in the submissions made by the ld. Counsel and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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