2023-VIL-66-CESTAT-DEL-CU

CUSTOMS CESTAT Case

Customs – Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 – Initiation of anti-dumping investigation – Modification of product under consideration - Appellants filed application before designated authority for initiation of anti-dumping investigation under provisions of the Act and the Rules for imposition of anti-dumping duty in respect of import of subject goods originating in or exported from subject countries – Designated authority modified product under consideration and recommended for imposition of anti-dumping duty – Pursuant to said recommendation, Central Government issued Notification imposing anti-dumping duty – Whether designated authority can, on its own accord, increase scope of ‘Product Under Consideration’ beyond scope of ‘Product Under Consideration’ described in application filed by domestic industry for initiation of anti-dumping investigation – HELD – Subject goods of all grades are manufactured by first splitting vegetable oil such as crude palm kernel oil to get fatty acid, which is subjected to distillation at high temperature – Through this process of distillation, required grade/carbon chain length of Fatty Acid is distilled out – Crude palm kernel oil inherently consists of carbon chain lengths of C8 to C18, which can be separated through process of fractional distillation – Domestic industry stated that it did not manufacture pure cuts C12 and C14 – As pure cuts C12 and C14 are interchangeable with blend C12-C14 as described in application filed by domestic industry, exclusion of pure cuts C12 and C14 would defeat very purpose of levy of anti-dumping duty – There is no error in finding recorded by designated authority in including pure cuts C12 and C14 in product under consideration – Only relief granted to Appellants is modification of “product under consideration' to “Saturated Fatty Alcohol with carbon chain length of C12, C14, C16 and C18 including single, blends and unblended which includes blends of a combination of carbon chain lengths C12-C14, C12-C16, C12-C18, C16-C18 and C14-C16' – Consequently, Notification issued by Central Government are modified to said extent – Rest of findings of designated authority and imposition of anti-dumping duty in Notification are maintained – Appeals are partly allowed

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