Circular No. 45/2017-Customs(ADD)
F. No. 354/200/2016 –TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
North Block, New Delhi
Dated the 22nd of November, 2017
The Principal Chief Commissioners/ Chief Commissioners of Customs (All)/ Principal Commissioners/ Commissioners of Customs & Central Tax (All) / Director General of Systems
Subject: Clarification in respect of anti-dumping duty on imports of color coated aluminum foil from China PR – regarding.
The Designated Authority vide notification No. 14/06/2015- DGAD dated 10th March, 2017, notified its final findings recommending imposition of anti-dumping duty on the imports of aluminum foil origination in or exported from China PR. Accordingly, on the basis of the recommendation of the DA, definitive anti- dumping duty was imposed on the subject goods for a period of five years from the date of imposition vide notification No. 23/2017- Customs (ADD) dated 16th May 2017.
2. CESTAT has in an order dated 09.10.2017, involved various parties, held that, Color coated aluminum foil are excluded from the ambit of this notification. In this context, reference has been received from the concerned field formations seeking a clarification for further course of action. Now, the Directorate General of Anti-Dumping and Allied Duties, Department of Commerce, Ministry of Commerce & Industry in this background has clarified that:
“Color- coated Aluminum Foil with either PE (Polyster) coating of PVDF (fluorine-carbon), coating falling under CTH 7607”is excluded from the scope of PUC.”
3. Accordingly, assessment of color coated aluminum foil may be done taking into account the above stated clarification by the Directorate General of Anti- Dumping.
(Gunjan Kumar Verma)
Under Secretary (TRU)