The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Delhi Bench has held that no Anti-dumping duty on non-clad or unclad aluminium coils as per the Notification and the demand of duty is not valid.
M/s. Hanon Climate Systems India Pvt. Ltd. filed an appeal to assail the Order passed by the Commissioner of Customs (Appeals), New Delhi rejecting the appellant‟s appeal and upholding the Assessment Order passed by the Deputy Commissioner.
The appellant is engaged in manufacturing 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 Inland Container Depot Patparganj, New Delhi. The appellant did not include an anti-dumping duty on the imported goods while self-assessing duty.
The appellant was of the view 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. 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.
It was contended that the goods were covered by clause (vii) of the Notification. The goods were described as “Aluminium alloy coils” and there is no dispute that these were not clad. Non-clad or unclad aluminium coils are exempted from the Anti-Dumping Duty notification as per clause (vii) as per the clarification provided by the DG.
Mr P V Subba Rao, Member (Technical) and Ms Binu Tamta, Member (Judicial) observed that 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 and clause (vii) nowhere specifies that it excludes alloys of a particular composition.
In light of the above-mentioned observations the Tribunal while allowing the appeal held that the impugned order cannot be sustained.
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