Hanon Climate Systems India Private Limited Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that as the goods is question are ‘Aluminium Alloy Coils’ are exempted from the Anti-Dumping Duty as per clause (vii) of notification no. 23/2017-Cus (ADD) dated 16.05.2017
Facts- The appellant claims to manufacture air conditioning systems for automobiles and for this purpose imported Aluminium Alloy coils and filed two Bills of Entry dated 16.11.2017 to clear the imported goods through with Inland Container Depot Patparganj, New Delhi. The appellant did not include anti-dumping duty on the imported goods while self assessing duty. On a query raised by the assessing officer, the appellant took the stand that no anti-dumping duty as per Notification No. 23/2017-Cus (ADD) dated 16.5.2017 as alleged by the department, was leviable on the imported goods because the goods were covered by the exclusion clause (vii) of the notification. Not agreeing with this contention, the Deputy Commissioner passed Assessment Orders levying the anti-dumping duty which the appellant paid and cleared the goods and appealed to the Commissioner (Appeals) who passed the impugned order rejecting the appeals.
Conclusion- The composition of the disputed goods is not in question that they were an alloy of aluminium and so it cannot be presumed that the alloy had a different composition than the alloy under consideration before the Bombay High Court. Clause (vii) nowhere specifies that it excludes alloys of a particular composition. Neither does the letter of the DG stipulate that the exclusion under clause (vii) was available only to a particular type of alloys.
It is evident that it was not a relief provided to the petitioner but it is a ruling regarding interpretation of the notification. Therefore, its benefit will equally apply to anybody else.
FULL TEXT OF THE CESTAT DELHI ORDER
M/s. Hanon Climate Systems India Pvt. Ltd.1 filed this appeal to assail the Order in Appeal 2 dated 2.4.2019 passed by the Commissioner of Customs (Appeals), New Delhi rejecting the appellant‟s appeal and upholding the Assessment Order dated 6.12.2017 passed by the Deputy Commissioner. We have heard learned counsel for the appellant and learned authorised representative and perused the records.
2. The appellant claims to manufacture air conditioning systems for automobiles and for this purpose imported Aluminium Alloy coils and filed two Bills of Entry dated 16.11.2017 to clear the imported goods through with Inland Container Depot Patparganj, New Delhi. The appellant did not include anti-dumping duty on the imported goods while self assessing duty. On a query raised by the assessing officer, the appellant took the stand that no anti-dumping duty as per Notification No. 23/2017-Cus (ADD) dated 16.5.2017 as alleged by the department, was leviable on the imported goods because the goods were covered by the exclusion clause (vii) of the notification. Not agreeing with this contention, the Deputy Commissioner passed Assessment Orders levying the anti-dumping duty which the appellant paid and cleared the goods and appealed to the Commissioner (Appeals) who passed the impugned order rejecting the appeals.
3. The goods imported in the Bills of Entry were as follows:
