JUDGMENT

D.K. Jain, J. —

1. This batch of civil appeals under Section 130E of the Customs Act, 1962 (for short “the Act”) arises out of a common judgment and order, dated 9th September 2005, passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “the Tribunal) whereby the appeals filed by the appellants herein, have been dismissed and the levy of anti-dumping duty, imposed under Section 9A of the Customs Tariff Act, 1975 (for short “the Tariff Act”) vide Notification 36/2005-Cus dated 27th April 2005 has been affirmed.

2. As common questions of law are involved in all the appeals and even the background facts are identical, these are being disposed of by this common judgment. However, to appreciate the controversy and the rival stands thereon, we shall refer to the facts in Civil Appeal No. 949 of 2006 as illustrative:

The appellant in this appeal viz. Automotive Tyre Manufacturers Association (for short “ATMA”), is an association representing domestic tyre manufacturing units, who import Nylon Tyre Cord Fabric (for short “NTCF”) from various countries, including China, as one of their basic raw materials for manufacture of tyres.

Sometime in 2003, the Associatio