The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Anti-dumping duty was leviable on the import of cold rolled stainless steel coils which was classifiable under the category of mill-edged coils. Vivek Metals, the appellant assessee was a proprietary concern engaged in the trading of imported and indigenously procured stainless steel products and filed a bill of entry for the import of cold rolled stainless steel coils grade 430 of thickness 0.3mm /0.6mm /0.7mm x 1260mm width from Taiwan.
The assessee appealed against the order passed by the Commissioner (Appeals) for confirming the demand of the anti-dumping duty and for imposing of penalty under sections 112 and 114AA of the Customs Act,1962, and for the confiscation of goods under section 111(m) of Customs Act. B. N. Gururaj, the counsel for the assessee contended that the 13 consignments which were imported earlier were from the same supplier was not in dispute and the price quoted in the earlier consignments when compared to the present consignments are more or less the same. Also submitted that the consignments were alleged as mill-edged coils by the revenue and the anti-dumping duty demand raised by the department was not as per the law and liable to be deleted.
Rajiv Kumar Agrawal, the counsel for the department relied on the decisions made by the lower authorities and contended that the present Bill of Entry filed by the assessee was examined by the Chartered Engineers and they certified that the goods were steel flat sheet coils of mill edged and this was also examined by SGS India Private Limited who had also confirmed that the coils were of mill edged and the anti-dumping duty demand raised was as per the law and liable to be sustained. The Bench observed that the live consignment of 31 coils was mill-edged and anti-dumping duty was liable to be paid by the assessee. The two-member bench comprising D M Misra (Judicial) and Bhagya Devi (Technical) remanded the matter back to the original authority to re-determine the demand only for the 31 coils for which the reports suggest they are mill-edged coils.