Case Law Details
Commissioner of Customs Vs Hyderabad Chemicals Ltd (CESTAT Chennai)
Introduction: The CESTAT Chennai recently delivered a ruling concerning the Anti Dumping Duty (ADD) imposed on the import of Diethyl Thio Phosphoryl Chloride (DETPC) from China. The central issue revolved around the amendment in Section 9A(8) of the Customs Tariff Act and its implications on the case.
Analysis: Hyderabad Chemicals Ltd. imported DETPC from China, for which a bill of entry was filed in 2008. At the time, there was no ADD on the product. However, a subsequent notification in 2009 imposed ADD on goods from China, leading the department to demand ADD on the previously imported goods. This demand was initially confirmed by the original authority but was later set aside by the Commissioner (Appeals). The primary point of contention here is the interpretation of Section 9A(8) of the Customs Tariff Act, which underwent an amendment in 2009. The Tribunal analyzed prior judgments and the implications of the amendment to conclude on the matter.
Conclusion: CESTAT Chennai held that Hyderabad Chemicals Ltd. is not liable to pay the ADD, as the Notification No.73/2009 was not in force during the time of import. This decision aligns with prior judgments and interpretations of the Customs Tariff Act. Consequently, the department’s appeal against the quashing of ADD was dismissed, reaffirming the importance of temporal applicability in the imposition of duties.
FULL TEXT OF THE CESTAT CHENNAI ORDER
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