Tun hnaiah Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), Ahmedabad chuan assessee/appellant duh zawngin thutlukna a siam a, shipping document leh packaging-a siamtu hming inthlauhna awm mah se, PVC resin lakluhnaah anti-dumping duty lak loh phalsak a ni. He thubuaia buaina awm chu China atanga appellant thil lakluh hi anti-dumping duty pek tur nge tih a ni...
Tun hnaiah Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), Ahmedabad chuan assessee/appellant duh zawngin thutlukna a siam a, shipping document leh packaging-a siamtu hming inthlauhna awm mah se, PVC resin lakluh aṭanga anti-dumping duty lak loh phalsak a ni.
He thubuaia thubuai awm chu China aṭanga appellant-in a thil lakluhte chu anti-dumping duties-a lak a ni em tih a ni a, hei hi ramdang thil, fair market value aia hniama hralh aṭanga venhimna chhiah lak a ni.
Tax petu/appellant Castor Girnar chuan SG5 polyvinyl chloride resin chu “Jilantai Salt Chlor-Alkali Chemical Co., Ltd” tih ziakin a lakluh a ni. siamtu angin. Circular No. 32/2019 – Customs (ADD)-in a tarlan dan chuan he designation hian a tlangpuiin anti-dumping duties hniam zawk a hip dawn a ni. Mahse, customs thuneitute chuan a package-ah hian “Jilantai Salt Chlor-Alkali Chemical Co., Ltd” tih hming ziah a nih avangin leh “salt” tih thumal a awm loh avangin dan zawm loh a nih thu an tarlang a, chuvang chuan exemption an duh lo a, thil lakluhte hian hriattirna an zawm lo tih an sawi.
Tax petu aiawhin ukil chuan import document zawng zawngah invoice, packing list leh certificate of origin telin a siamtu hming dik tak chu “China National Salt Jilantai Salt Chlor-Alkali Chemical Co., Ltd” tih a nih thu a thehlut a ni. Tribunal chuan a hmaa Vinayak Trading chungchanga thupek a siamah pawh hetiang thil hi a lo ngaihtuah tawh tih a tarlang bawk. Chutiang a nih chuan “Xinjiang Mahatma Chlor-Alkali Co., Ltd.” atanga lakluh a ni. packaging-a siamtu hming inang lo tak tak awm mah se, preferential tariff hman phalsak an ni. Tribunal chuan marking-a danglamna tenau te documentary evidence a pawm a, registered manufacturer chu a siamtu tak tak a nih thu a nemnghet bawk.
Heng thubuai a\ang hian Mr Raju leh Mr Somesh Arora te awmna Tribunal chuan a hmaa thutlukna siam chu a tidanglam a, packaging marking-a danglamna tenau te aiin documentary evidence a thunun tur a ni, a ti. Tribunal chuan chutiang inthlauhna tenau te chu thu dik lo emaw, bumna emaw a ni lo tih a sawi a, a bik takin thil siamtu nia sawi chu thlawp thei tur documentation tam tak a awm chuan a ni.
Hemi chungchangah hian CESTAT chuan Customs Administration-in taxpayer tax exemption a hnialna thutlukna chu a thlak danglam a, taxpayer company chuan anti-dumping duty rate hniam zawk a dawng thei a, hei hi Vinayak Trading case-a precedent siam nen a inmil a ni, a ti.