The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench set aside office memorandum by Ministry of Finance for reconsideration of recommendation made by designated authority on anti-dumping duty.
The grievance raised by the appellant, Chemical and Petrochemicals Manufactures Association (CPMA) which is a domestic industry, is that despite a recommendation having being made by the designated authority in the final findings notified on 31.03.2022 for imposition of anti-dumping duty under section 9A of the Customs Tariff Act 19751 , the Central Government did not issue the notification for imposition of anti-dumping duty.
The relief, therefore, that has been claimed in the appeal is that the office memorandum datedissued by the Ministry of Finance, Department of Revenue, Tax Research Unit conveying the decision of the Central Government not to impose anti-dumping duty proposed in the final findings of the designated authority be set aside and a direction be issued to the Central Government to issue a notification for imposition of antidumping duty, based on the recommendation made by the designated authority.
Anti-dumping duty is imposed by the Central Government under section 9A of the Tariff Act. It provides that where any article is exported by an exporter or producer from any country to India at less than its normal value, then, upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such article.
The appellant had filed an application before the designated authority for initiation of antidumping investigation under the provisions of the Tariff Act and the Customs Tariff (Identification, Assessment and Collection of AntiDumping Duty on Dumped Articles and for Determination of Injury) Rules, 19952 on imports of Low Density Polyethylene originating in or exported from Qatar, Saudi Arabia and other countries.
The Designated Authority concluded that the domestic industry had suffered material injury due to significant dumping of the subject goods from the subject countries and, therefore, made a recommendation to the Central Government to impose anti-dumping duty on the import of the subject goods from the subject countries.
A Coram consisting of Justice Dilip Gupta, President, P V Subba Rao, Technical Member and Rachna Gupta, Judicial Member observed that “The office memorandum is set aside and the matter is remitted to the Central Government to reconsider the recommendation made by the designated authority.”
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