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2014 (10) TMI 438 - CESTAT MUMBAIWaiver of pre deposit - Anti dumping duty - Held that:- The brief facts of the case are that the appellant made import of goods declared as viscose filament yarn from the People’s Republic of China. The adjudicating authority held that the goods are liable for anti-dumping duty as provided under serial No. 5 under Notification No. 45/2006-Cus., dated 24-5-2006 - There is no dispute that the goods are imported from the People’s Republic of China and the country of manufacture is the People’s Republic of China. Therefore the imposition of anti-dumping duty as provided under serial No. 5 of the Notification, which is in respect of any goods imported from any other country except the People’s Republic of China, is not sustainable - Decided in favour of assessee.
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