EPIGRAL LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned Senior Advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the petitioners, learned ASG Mr. N. Venkatraman with learned advocate Mr. Ankit Shah for respondent nos. 1 to 3 and 7, learned Senior Advocate Mr. Kamal Trivedi with learned advocate Mr. Rajesh Sharma with learned advocate Ms. Gargi Vyas with learned advocate Mr. Vinay Bairagra with learned advocate Mr. Utshav Shukla for respondent no.4, learned Senior Advocate Mr. Balbir Singh with learned advocate Ms. Gargi Vyas for respondent no.5 and learned Senior Advocate Mr. Pragyan Pradip Sharma with learned advocate Mr. Rajesh Sharma with learned advocate Ms. Gargi Vyas for respondent no.6.

(2.) This petition was filed initially with a prayer to prohibit the respondent authorities from issuing notification levying provisional duty under Rule 13 of the Custom Tariff (Identification, Assessment and Collection of Anti-Dumping Duty) Rules, 1995 (here-in-after referred to as "the Anti-Dumping Rules") and to quash and set aside preliminary findings dtd. 30/10/2024 issued under Rule 12 of the Anti-Dumping Rules. Thereafter through draft amendment it was prayed to quash and set aside Addendum Notification dtd. 16/12/2024. Facts:

(3.) The petitioner no.1 company is engaged in the manufacture of Chlorinated Polyvinyl Chloride Resin (For short "CPVC") which according to the petitioners is a critical material used in production of pipes and fittings, particularly, for safe and non-hazardous conduction of potable water. It is the case of the petitioners that to manufacture CPVC, petitioner no.1 relies heavily on specialised grades of PVC Suspension Resins imported from China PR, Indonesia, Japan, Korea PR, Taiwan, Thailand and USA. The grade of PVC is dependent upon its polymerization ability which is measured by its 'K' value. Petitioner no.1 specifically imports PVC Suspension Resins having 'K' value of 57 and 65 which are specialised grades essential for the safe and non-hazardous manufacture of CPVC pipes and fittings for potable water supply.