DR DHANANJAYA Y.CHANDRACHUD, J. - (1.) Admit.
(2.) These appeals by the Commissioner of Customs, Pune arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal ("CESAT" or the "Tribunal") dated 27 September 2017. The question of law which has been formulated in the appeals is whether the Tribunal erred in setting aside the demand of anti - dumping duty on the product 'Styrene Butadiene Rubber' ("SBR") classified under the heading 4002 of the First Schedule of the Customs Tariff Act, 1975 and imported from Korea.
(3.) A show cause notice(Show Cause Notice F.No. ICD/Pimp- C'wad/BE-737/05-06 dated 23.05.2006.) dated 23 May 2006 was issued to the respondent covering five Bills of Entry under which the product 'Lutex -701' was imported namely: "(1) Bill of Entry No. 500271 dated 18.03.05; (2) BilI of Entry No. 500044 dated 03.05.05; (3) Bill of Entry No. 500110 dated 13.06.05; (4) Bill of Entry No. 500161 dated 1 7.08.05; and (5) Bill of entry No. 500162 dated 17.08.05." Another show cause notice(F.No. ICD/Pimp-Chwd/SCN/204/06-07 dated 30.06.2006) dated 30 June 2006, covering six Bills of Entry' was issued to the respondent under which the product 'Lutex - 780' was imported. The details of the Bills of Entry are: "(1) Bill of Entry No. 500183 dated 26.08.05; (2) Bill of Entry No. 500034 dated 27.04.05; (3) Bill of Entry No. 500073 dated 24.05.05; (4) Bill of Entry No. 500109 dated 13.06.05; (5) Bill of Entry No. 500148 ·dated 28.07.05; and (6) Bill of Entry No. 500128 dated 29.06.05.";