Case Law Details
Glass House Vs Commissioner of Customs (Appeals) (CESTAT Bangalore)
CESTAT Bangalore held that Reflective Glass not found in notification no. 4/2009 dated 06.01.2009 is not exempt from levy of anti-dumping duty. Thus, anti-dumping duty leviable on reflective glass imported from China.
Facts- The appellant M/s. Glass House filed a Bill of Entry for the clearance of “Dark Green Reflective Float Glass” which was imported from China. On examination, the officers found that as per the notification no. 4/2009 dated 06.01.2009, the imported goods were liable for anti-dumping duty, however since the appellant disputed leviability, the goods were cleared with a provisional bond. On finalisation of provisional duty, the original authority confirmed the duty amount of Rs. 1,50,649/- along with interest u/s. 18(3) of the Customs Act 1962, in view of the notification no. 4/2009 dated 06.01.2009
The Commissioner (Appeals) also confirmed the anti- dumping duty. Being aggrieved, the present appeal is filed.
Conclusion- Held that in the present case, since Reflective Glass is not found in the notification no. 4/2009 dated 06.01.2009 for exempting them from anti-dumping duty, question of extending the benefit does not arise. The Commissioner (Appeals) has rightly held that no attempt can be made to infer the motive or meaning of the Notification other than what is emanating from the plain language of the Notification.
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