A.K.SIKRI, J. - (1.) The following substantial question of law has arisen in these appeals for determination by this Court: "Whether Anti Dumping Duty is applicable on flat roll product of stainless steel having width between 1250 mm to 1280 mm under Notification No. 14/2010-Cus., dated 20.02.2010 as amended by Notification 86/2011-Cus, dated 06.09.2011?"
(2.) The factual matrix WHICH is required to be noted for determination of the aforesaid question is in narrow campus and, therefore, the facts which have no bearing on the aforesaid issue are avoided. The material facts which need to be noted are that vide Notification No. 14/2010-Cus., dated 20.02.2010 anti dumping duty was imposed by the Central Government on certain goods imported from some specified countries which included cold-rolled flat products of stainless steel of width of 600 mm up to 1250 mm of all series with a thickness of upto 4 mm and the subject matter thereof, as per the said Notification, was as under: "Subject: Anti-dumping (Mid-term Review) investigation limited to the product scope of definitive Anti-dumping Duty imposed on Cold-Rolled Flat Products of Stainless Steel of the width of 600mm upto 1250 mm of all series further worked then Cold Rolled (cold reduced) with a thickness of up to 4 mm, originating in or exported from China PR, Japan, Korea, European Union, South Africa, Taiwan, Thailand and USA- Final Findings."
(3.) This mid-term review was at the instance of the indigenious industry and in the representation submitted by it, it was pointed out that the designated authority had restricted the width of the subject goods in the original investigation to 1250 mm. While doing so, no tolerance was prescribed. It is stated that no engineering product can be produced to the exact dimenions without any tolerance. It was further pointed out that in the absence of any tolerance in the recommendations and in the customs notification, the products of width 1250 mm or lower are being declared as having width of 1251 mm to 1300 mm and thereby anti dumping duty is circumvented. After detailed exercise of review, it was decided to specify the tolerance limits as well. Resultantly, Notification dated 08.06.2011 was issued prescribing the tolerance limits in the following manner: "In the said notification in para 1 after the Table the following shall be inserted namely: (a) width tolerance of (+) 30mm shall apply to Mil edged cold rolled flat products of stainless steel of specified width of 1000mm or more but not exceeding 1250mm. (b) width tolerance of (+) 4 mm shall apply to rim edged cold rolled flat products of stainless steel of specified width exceeding 1000mm but not exceeding 1250mm." ;