SANGHI POLYSTERS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) All these 4 appeals arise from a common Order -in -Appeal No. C. Cus. 137 -140/99 dated 17 -3 -99 by which the Commissioner (Appeals) has confirmed the rate of antidumping duty as applicable to 'any other exporter'. It is contended by the appellant on the ground that the country of origin is Korea and the manufacture is Kohap Petrochemical Corporation and in terms of the Notification No. 13/98 -Cus. dated 28 -4 -98 the rate of duty (Rupees per Metric Tonne) in respect of the goods originated from Korea and from Kohap Petrochemical Corporation is Rs. 1130 and not the rate as applicable to 'any other exporter'.

(2.) We have heard ld. Counsel Shri S. Murugappan, Advocate for the appellants and Shri A. Jayachandran, DR for the respondent.

(3.) Ld. Counsel submits that the Bill of Lading and other documents were routed through a Singapore party namely M/s. Vinmar Overseas (Singapore) Pvt. Ltd. However, the goods were manufactured by Kohap Petrochemical Corporation and shipped from Korea in terms of the notification. The country of origin and the exporter has relevance. The country of origin being Korea and Kohap Petrochemical Corporation is the exporter, therefore, the documents having been routed through Singapore party that is M/s. Vinmar Overseas (Singapore) Pvt. Ltd. has no relevance so long as the country and the name of the exporter figures within the table of the notification in question.