Summary
The amended stainless-steel anti-dumping notification’s positive width tolerance brought the admitted post-amendment imports measuring 1251–1280 mm within duty. The Court reversed CESTAT in the principal appeal, but dismissed connected Revenue appeals because those goods had not been cleared and were re-exported.
Issues
- Whether the amended width tolerance covered products exceeding the nominal 1250 mm limit.
- Whether duty remained payable on the connected goods re-exported without clearance.
Held
- The +30 mm tolerance under the 6 September 2011 amendment had to be applied to the relevant specified width. CESTAT overlooked its effect; the principal respondent admitted both post-amendment import and width within 1251–1280 mm. (¶ 1–6)
- Although CESTAT’s interpretation was wrong in the connected cases too, the goods were not cleared and stood re-exported. No anti-dumping payment arose on those facts, sustaining the result independently. (¶ 7)
Result
Civil Appeal 10483/2013 allowed and CESTAT order set aside without costs. Civil Appeals 2407–2408/2014 dismissed on the re-export ground.