Judgment:
1. In both these appeals, the issue involved is the same i.e levy of Anti-Dumping Duty on Graphite Electrodes imported by the same importer.
The notifications concerned are no. 77/97 and 20/98 issued in this regard.
2. The lower authorities having found that the invoice of the goods is by a person mentioned in column 4 of the Table to above mentioned notifications and they are situated in Germany the L.C was opened and the export proceeds have been remitted to Germany and this shipment therefore should be considered as having been exported from Germany or and originated in Germany to meet the requirements of columns 2 and 3 of the said notifications and that would call for imposition of Anti Dumping Duty.
3. The Ld. Advocate for the importers has taken us through the documents placed in the paper book which clearly evidence that the country of origin certificates issued by the competent authority in Poland, the invoice issued by the supplier in Germany mentioned and recognized the goods to have originated as in Poland origin besides the Marine Insurance has been taken to cover the risk in the shipment of the goods from Port Gydina in Poland from where the material is certified to be shipped, indicates that the consignment was originating in Poland and was transshipped at a port in Germany on its continuous sea voyage to JNPT, Maharashtra, India. From the materials produced before us, we are satisfied that the goods cannot be proved to be originated in or exported from Germany, the country, on whose goods the Anti Dumping duty have been imposed by these notifications. A plain reading of the notifications would indicate that first the goods have to be established to have originated in or exported from the country mentioned in column 3 of the Schedule to the notifications and only thereafter the exporter as mentioned in column 4 thereof has to be found out and then the goods conformity has to be established. The notification in this case is not applicable as it does not meet the threshold of the entry for the levy of goods having originated in or exported from Germany. Therefore, we find no reason to levy the Anti Dumping Duty on the subject imports impugned under the Bills of Entry herein.
4. In view of our findings, we cannot uphold the proposition that export would take place from the country where the sale was effected by opening the Letter of Credit and foreign exchange having been remitted from India to Germany, as relied upon by the lower authorities.
5. In view of our findings we would set aside the orders impugned and allow these appeals with consequential relief as per law.