Anti-dumping duty not leviable on colour coated coil in absence of domestic industry manufacturing it

ACP Manufacturer Association Vs Union of India (CESTAT Delhi)

CESTAT Delhi held that as domestic industry doesn’t manufacture/produce colour coated coil, anti-dumping duty cannot be imposed on the same.

Facts- ACP Manufacturer Association has filed this appeal with a prayer that the final findings dated 07.09.2021 of the designated authority be modified so as to exclude the product ‘colour coated aluminium coils’ from imposition of anti-dumping duty. The second relief that has been claimed is to also modify the consequential customs notification 06.12.2021 issued by the Central Government to exclude ‘colour coated aluminium coils’ from imposition of anti-dumping duty retrospectively w.e.f. 06.12.2021 and for refund of the excess/additional duty so collected on the import of ‘colour coated aluminium coils’ w.e.f. 06.12.2021.

Conclusion- Held that if the domestic industry does not manufacture/produce colour coated coil, this product would have to be excluded from scope of the product on which anti-dumping duty has been imposed under the customs notification dated 06.12.2021 issued by the Central Government on the basis of the final findings dated 07.09.2021 issued by the designated authority.

The customs notification dated 06.12.2021 is, accordingly, modified by excluding the ‘colour coated coil’ from imposition of anti-dumping duty. The appeal is, accordingly, allowed.

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