AHIMSA MINES AND MINERALS LTD. Vs. DESIGNATED AUTHORITY

JUDGEMENT

(1.) THE appeal and the cross -objection relate to the final finding of the Designated Authority on antidumping investigation concerning imports of Theophylline and Caffeine from European Union under Notification dated 26 -6 -2001 read with Notification No. 82/2001 -CuS., dated 30 -7 -2001 issued by the Central Government imposing anti -dumping duty on Theophylline and Caffeine originating in and exported from the European Union and when imported into India at the rate specified in the notification.

(2.) WHEN the appeal came up for hearing on the first occasion on 19 -11 -2001 a preliminary objection was raised by the learned Counsel on behalf of the Designated Authority that the appeal at the instance of M/s. Ahimsa Mines and Minerals Ltd. is not maintainable as it is not aggrieved by the impugned finding and notification. The same objection was raised before us when the matter came on subsequent dates also.

(3.) IT is the contention of the Designated Authority that the appellant is in no way affected by the imposition of anti -dumping duty on European Union in the matter of export of Theophylline and Caffeine to India. The appellant is a 100% Export Oriented Unit (EOU). Customs Notification No. 5/18 -1 -94 issued by the Central Government exempts goods falling under 1st Schedule to the Customs Tariff Act, 1975 when imported into India by 100% EOU or a unit working in a Free Trade Zone and when such goods are wholly exempted from duty of Customs specified in the said 1st Schedule to the CTA, 1975 by virtue of any notification of the Govt. of India from the whole of additional duty leviable thereon under Section 9A of the Customs Tariff Act. Therefore, there will be no impact of the anti -dumping duty on the appellant. The above being the factual position it is contended that no appeal would lie against the notification imposing anti -dumping duty at the instance of the appellant herein.