CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH ANTI-DUMPING APPEAL NO. 52534 OF 2023 (Arising out of Customs Notification No. 32/2022-Customs (ADD) dated 27.12.2022 read with Final Finding vide Notification F. No. 6/6/2021-DGTR dated 29.09.2022)

GKB Ophthalmics Limited ……Appellant

16-A, Tivim Industrial Estate, Mapusa, Goa, 403526, India VERSUS

1. Designated Authority, Directorate General of Trade Remedies Department of Commerce Ministry of Commerce & Industry

4^th Floor, Jeevan Tara Building, 5, Parliament Street, New Delhi-110001

2. The Union of India Through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001

3. Lenstech Opticals Pvt. Ltd.

Plot No. 17/3, M.I.D.C Taloja, Dena Bank, Navi Mumbai Maharashtra, India

4. Techtran Polylenses Limited (TPL)

Plot No. S-7, Tie, IDA, Behind Andhra Bank, Balanagar Branch, Balanagar, Telangana 500037

5. Daejeon Daemyung Optical (Hangzhou)

Co. Ltd.

No. 137 (East) Street, No. 10, Economic and Technological Development Area, Hangzhou, Zhejiang, 310018 China

6. Conant Optics (Jiangsu) Co. Ltd.

No. 18, Jiangfeng Road, Binhai Industrial Park, Qidong, Jiangsu, 226299 China

7. Shanghai Conant Optics Co., Ltd.

No. 555 Chuanda Road, Chuansha New Town, Pudong New Area, Shanghai, China

8. Zhejiang Weixing Optical Co., Ltd.

3rd Floor, Kaiyuan Business Office Building, No. 28, Zhichunli, Haidian, District, Beijing, China

9. Shanghai Weixing Optical Technology Co., Ltd.

No. 1338-1, South Huancheng Road, Nanqiao Town, Fengxian District, CN-31, Shanghai 201404 CN

10. Carl Zeiss A-26/6, Mathura Rd, Friends Colony, West, Block B, Mohan Cooperative Industrial Estate, Saidabad, New Delhi-110044

11. Lenskart Solutions Private Limited D 12/2 Okhla Industrial Area, Phase – II, New Delhi 110020

12. Carl Zeiss India (Bangalore) Pvt. Ltd.

Plot No. 3, Jigani Link Road, Bommasandra Industrial Area, Bangalore 560 099 (India)

13. M/s. R.K. Optical Services C-2/8 Mayapuri Industrial Area, Phase II, New Delhi 110064

14. M/s Indian Optics Pvt. Ltd. 111, Model Basti, Near Filmistan Cinema Model Basti, New Basti, Sadar Bazaar, New Delhi, Delhi 110005

15. M/s. Yash Optics & Lens Pvt. Ltd.

70/A, First Floor, Government Industrial Estate, Besides Hyundai Service Center, Ganesh Nagar, Charkop, Kandivali (West), Mumbai

16. Jiangsu Youli Optics Spectacles Ltd.

No. 18 South to Reservoir, Yiwei Road, Economic Development Zone, Danyang, Jiangsu Province, China, 212300

17. Chemilens (Jiaxing) Co., Ltd. No. 89, Changsheng E Rd, Xiuzhou District, Jiaxing, Zhejiang, China, 314003

18. Chemilens Corporation

5F (West Side) of Zhong Nan Building, No. 8, Lane 1340, JinShaJiang Road, PuTuo District, Shanghai, China

19. Jiangsu Future Vision Co., Ltd.

Optical Industrial Park, Situ Town, Danyang City, Zhenjing, Jiangsu Province

20. Delta Lens Private Limited Metro House, 3A, Mahatma Gandhi Road, Dhobi Talao, Mumbai

21. Essilor Amera Pte. Ltd.

Essilor Building

215 Kallang Bahru #06-00, #07-00 Singapore 339346

22. Essilor India Private Limited A-3, Okhla Phase I, Okhla Industrial Area, Okhla I, New Delhi, Delhi 110020

23. Essilor Manufacturing India Private Limited No. 48, L&M, Kiadb Industrial Area, Doddaballapur, Bangalore - 561203

24. GKB Vision (P) Ltd.

KB Vision Pvt. Ltd.

Plot No. 27 & 28, Pilerne Industrial Estates, Saligao, Bardez, Goa 403511

25. See World Optical Co., Ltd.

No. 8, Danfu Road, Danyang, Jiangsu Province, China

26. Shanghai Essilor Optical Co., Ltd.

Room 1101 1111-1113 11F Wandu Center Shanghai, 200336, China

27. Vision Rx Labs Private Limited P-4 Kasba Industrial Estate, Phase-1, Kolkata – 700107, India

28. RayBan Sun Optical India Pvt. Ltd. ……Respondents

10/811, Sadar Patel Marg, RIICO Industrial Area, Bhiwadi, Rajasthan 301019 APPEARANCE:

Ms. Reena Asthana Khair and Ms. Shreya Dahiya, Advocates for the Appellant Shri V. Lakshmikumaran, Shri Darpan Bhuyan, Ms. Pareesha Gupta and Shri Yashovarham Singh, Advocates for the Respondent Nos. 16 to 23, 25, 26 and 27 Ms. Radhika Sharma, Shri Sparsh Bhargava, Ms. Vanshik