Page 147 - ELT_2nd_15th April 2020_Vol 372_Part

Law

2020 (372) E.L.T. 193 (S.C.)
IN THE SUPREME COURT OF INDIA
A.M. Khanwilkar and Dinesh Maheshwari, JJ.
JAMA CORPORATION PVT. LTD.
Versus
COMMISSIONER OF CUSTOMS (IMPORTS)
Civil Appeal No. 9358 of 2011, decided on 5-3-2020
1
Anti-dumping duty - Injection moulding machine imported from Chi-
na - Used for moulding of Synthetic Polymer viz. PVC, TPR and EVA to gen-
erate sole for footwear and not for making or repairing footwear or other arti-
cles of hides, skins or leather - Machine classifiable under Tariff Item 8477 10
00 of Customs Tariff Act, 1975 and not under Heading 8453 ibid - Machine not
exclusively used for making footwear and footwear sole/strap/heel - Conten-
tion that Heading 8453 ibid refers independently to ‘Machinery for making or
repairing footwear’ not sustainable - That expression to be understood in con-
text of heading dealing with ‘Machinery for preparing, tanning or working
hides, skins or leather’ - Contention that benefit given to importer on the basis
of clamping force being less than 40 tons in other case of no avail as not said
question of fact specifically not pleaded before concerned authorities - Anti-
dumping duty in terms of Notification No. 39/2010-Cus. to be levied - Order of
Appellate Tribunal affirmed. [paras 3, 4, 5]
Appeal dismissed
REPRESENTED BY : S/Shri Siddharth Bhatnagar, Senior Advocate,
Sudhanshu Sikka and Aditya Sidhra, Advocates for
M/s. K. Ashar & Co., AOR, for the Appellant.
S/Shri A.K. Srivastava, Senior Advocate, B. Krishna
Prasad, AOR, Ms. Nisha Bagchi, Ms. Rashmi
Malhotra and Ms. Mahima Mongia, Advocates, for
the Respondent.

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1 On appeal from 2012 (277) E.L.T. 172 (Tribunal).
EXCISE LAW TIMES  15th April 2020  163