Per C.N.B. Nair :

M/s. Reliance Industries Ltd. filed application dated 12.10.1998 seeking the imposition of Anti Dumping Duty on Pure Terephatalic Acid (PTA) originating in, or exported from Japan, Malaysia, Spain and Taiwan. The Designated Authority in the Ministry of Commerce initiated investigations on the said application in April 1999. The investigations culminated in the imposition of anti-dumping duty on PTA originating or exported from Spain at the rate of Rs. 521 per M.T. (Customs Notification No. 82/2000 dated 30th May, 2000 of the Department of Revenue). No duty was imposed on exports from the other Countries.

2. The present appeals are directed against this Notification of the Department of Revenue. M/s. Reliance Industries have filed their appeal (numbered as C-267/ 2000-AD) seeking enhancement of duty in the case of exporter from Spain and imposition of duty on exports from the other countries mentioned in their petition. M/ s. Interquisa, Spain has filed their appeal, (numbered as C/313/2000-AD) seeking the quashing of the imposition of duty on exports by them. As both the appeals are directed against the same notification, we consider it convenient to deal with