The Delhi CESTAT has quashed the anti-dumping duty levied on amoxicillin sodium with clavulanate potassium.
The appellant in the present case has imported product Amoxicillin Sodium with Clavulanate Potassium through Bill of the Entry dated 01.03.2018. They claim the product as one classified under Tariff Entry No. 30032000.
The department, however, objected the said classification pointing out that the product merit classification under CTH 29411030 which attracted the anti- dumping duty as per Notification No. 21/2017 dated 16.05.2017.
The change in classification of the goods imported was ordered to one under CTH 29411030 with the levy of anti-dumping duty as per notification was also ordered. The order was challenged by the appellant.
The appellant contended that the clarification from Directorate General of Trade Remedies (DGTR) was requested by the appellant. Learned counsel has placed on record letter No. 14/05/2015-DGAD dated 22.11.2019 as received in response to said clarification. The letter specifically clarifies that the product in Column No. 3 of the said notification No. 21/2017 is Amoxicillin also known as “Amoxcycillin‟ Trihydrate.
It is impressed upon that in the light of said clarification it is not necessary any more to be adjudicated as to whether the tariff entry applicable to the product in question is CTH 30 or CTH 29. The letter of clarification has come after the order under challenge.
“We observe that admittedly letter is the response to the clarification sought by the appellant from DGTR. From the said letter it is clear that while clarifying regarding anti-dumping duty on import of „Amoxicillin Trihydrate from China PR in the light of final findings dated 3rd April, 2017 recommending anti-dumping duty on the import of „Amoxicillin Trihydrate‟ from China PR,” the CESTAT noted.
Case Title: Del Trade International Pvt. Ltd. V/s Principal Commissioner of Customs