Page 260 - ELT_15th July 2020_Vol 373_Part 2

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the final findings of the Designated Authority that have been notified by Notifi-
cation dated 2 May, 2019 that was published in the Gazette of India on 2 May,
2019.
2. The conclusion and recommendation of the Designated Authority
are contained in paragraphs 35 and 36 of the final findings on the New Shipper
Review application filed by the Appellants under Rule 22 of Customs Tariff
(Identification, Assessment and Collection of Anti-dumping Duty on Dumped
Articles and for Determination of Injury) Rules, 1995 [the Anti-Dumping Rules]
for determination of individual dumping margin for the appellants (exporters) in
relation to anti-dumping duty imposed on new/unused Pneumatic Radial tyres
[subject goods] originating in or exported from Peoples Republic of China [China
PR]. These two paragraphs are reproduced below :
“35. Accordingly, the Authority does not recommended any individual
dumping margin for the New Shipper Review applicants, namely, M/s.
Shandong Haohua Tire Co. Ltd. (Haohua) (Producer), Guangzhou Exceed
Industrial Technology Co. Ltd. (exporter) and H.K. Trade Wind Trading
Limited (exporter).
36. The Authority holds that New Shipping Review applicants are not en-
titled to individual dumping margin. The Authority, therefore, recom-
mends that the exports of the subject goods made by M/s. Shandong Hao-
hua Tire Co., Ltd. (Haohua) (producer).
M/s. Guangzhou Exceed Industrial Technology Co. Ltd. and M/s. H.K.
Trade Wind Trading (exporter) from the date of initiation of the present
New Shipping Review investigation may be subjected to levy of Anti-
Dumping Duty as imposed earlier on the imports of the subject goods orig-
inating in or exported from China PR vide Customs Notification No.
45/2017-Cust. (ADD), dated 18-9-2017.”
3. The Designated Authority also mentioned in paragraph 37 of the fi-
nal findings that an appeal can be filed before the Tribunal against the said final
findings and the said paragraph is reproduced below :
“37. An appeal against this notification shall lie before the Customs, Ex-
cise and Service Tax Appellate Tribunal in accordance with the Customs
Tariff Act, 1975 and the decision of the Hon’ble High Court of Delhi in M/s.
Jindal Poly Film Ltd. v. Designated Authority, W P (Civil) No. 8202/2017.”
4. At the outset, a preliminary objection has been raised by Ms. Reena
Khair, Learned Counsel appearing for the Domestic Industry that the present
appeals are not maintainable under Section 9C(1) of the Tariff Act for the reason
that an appeal can be filed only against a notification to be issued by the Central
Government under sub-section (1) of Section 9A of the Tariff Act, which notifica-
tion has not been issued. According to the Learned Counsel, the right of appeal
under Section 9C(1) of the Tariff Act is available only against an “order of deter-
mination or review thereof” regarding the “existence, degree and effect” of any
dumping in relation to import of any article.
5. Shri Jitender Singh, Learned Counsel appearing for the Appellant,
however, submitted that the Appeal would be maintainable under Section 9C(1)
of the Tariff Act in view of the decision of the Delhi High Court in Jindal Poly
Film Ltd. v. Designated Authority [2018 (362) E.L.T. 994 (Del.)].
6. In order to appreciate the preliminary objection raised by the

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