Order Date – 15 February 2023

Parties: M/s Hanon Climate Systems India Appellant Private Limited Vs Commissioner of Customs, ICD Patparganj, New Delhi

Facts – 

• The Appellant, M/s Hanon Climate Systems India, imported Aluminium Alloy coils and filed two Bills of Entry dated 16.11.2017 to clear the imported goods. The appellant did not include anti-dumping duty on the imported goods while self assessing duty.
• It was alleged that anti-dumping duty as per Notification No. 23/2017-Cus (ADD) dated 16.5.2017 was leviable on the imported goods because the goods were covered by the exclusion clause (vii) of the notification.

Issue –

• Whether the imported Aluminium Alloy coils falls under the exclusion clause (vii) of the notification?

Order –

• The Tribunal held 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 than the alloy under consideration before the Bombay High Court.
• Further, clause (vii) nowhere specifies that it excludes alloys of particular composition. Neither does the letter of the DG stipulate that the exclusion under clause (vii) was available only to a particular type of alloys.
• Hence the appeal is allowed and impugned order is set aside.