HIGH COURT OF BOMBAY
MAHLE ANAND THERMAL SYSTEMS PRIVATE LIMITED – Appellant
Versus
THE UNION OF INDIA THROUGH JOINT SECRETARY MINISTRY OF COMMERCE DEPT. AND ORS – Respondent
WP 604/2021
1 432-WP 604-21.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO.604 OF 2021
MAHLE ANAND Thermal Systems Private Limited
… Petitioner
Vs.
The Union of India, Through Joint Secretary,
Ministry of Commerce, Department of Commerce
& Ors.
… Respondents
-------
Mr. Sriram Sridharan for Petitioner.
Mr. Pradeep Jetly, Senior Advocate a/w. Mr. J.B. Mishra and Ms. Sangeeta
Yadav for Respondents.
-------
CORAM
:
K.R. SHRIRAM &
A.S. DOCTOR, JJ.
DATED
:
10th AUGUST 2022
P.C. :
1.
Petitioner is a company registered under the Companies Act,
1956 and engaged inter alia in the manufacture of heat exchangers
including radiators, charge air coolers, condensers, oil coolers, heater
cores, evaporators, heat ventilation and air conditioning (HVAC) systems
and parts of automobiles. Petitioner used to import the following products
from China PR for use and manufacture of the above products :-
a)
Aluminium Manganese – Silicon based alloy, Clad
Aluminium foil classifiable under Heading 76.07 of the
Customs Tariff; and
Mugdha
1 of 12
MUGDHA
M
PARANJAPE
Digitally
signed by
MUGDHA M
PARANJAPE
Date:
2022.08.19
12:37:19
+0530
2 432-WP 604-21.doc
b)
Aluminium Manganese – Silicon based alloy, Unclad or
non-clad Aluminium foil under Heading 76.07 of the
Customs Tariff.
2.
Petitioner has approached this Court challenging the
insistence of Respondent No.4, The Commissioner of Customs (Nhava-
Sheva) for payment of anti-dumping duty on import of unclad/non-clad
aluminium foil from China PR.
3.
Respondent No.5, the Directorate General of Trade Remedies
(DGTR) had initiated an investigation vide Notification dated 15th
December, 2015 with respect to levy of anti-dumping duty on import of
aluminium foil from China PR on a Petition filed by the domestic industry.
During the investigation, various exporters as well as importers
represented their case before Respondent No.5, so also Petitioner as an
interested party. It was specifically requested by Petitioner to exclude clad
as well as unclad or non-clad aluminium foils which are meant for use in
automobile industry from the scope of the investigation because these
goods were not produced or manufactured in India and hence, there will
be no question of injury to the domestic industry. Based on the
representations, domestic industry agreed to exclude both clad as well as
unclad/non-clad aluminium foils from the purview of the investigation
Mugdha
2 of 12
3 432-WP 604-21.doc
itself since the said imported goods were not manufactured in India. As
stated in the Petition, these goods have been exempted from levy of
safeguard duty vide Notification dated 19th June, 2009. The investigation
culminated into issuance of Final Findings dated 10th March, 2017, copy
whereof is annexed at Exhibit ‘B’ to the Petition, by Respondent No.5 with
respect to levy of additional anti-dumping duty on import of aluminium
foil from China PR. The Final Findings also record the acceptance of the
domestic industry to exclude the following products from scope of the
investigation :
“Aluminium – Manganese – Silicon based and/or clad Aluminium
– Manganese – Silicon based alloys, whether clad or unclad: with
post brazing yield strength greater than 35 MPA, falling under
tariff heading 7607 for use in heat exchangers including radiators,
charge air coolers, condensers, oil coolers, heater cores,
evaporators, heat ventilation and air conditioning (HVAC) systems
and parts thereof”
4.
Thereafter, the Central Government through Ministry of
Finance, Department of Revenue issued a Notification No.23 of 2017
dated 16th May, 2017 levying anti-dumping duty on the import of
aluminium foil from China PR. This Notification excluded certain goods
from levy of anti-dumping duty in light of the findings dated 10th March,
2017 referred to earlier issued by Respondent No.5. One of the goods
exclude