2006 (3) TMI 721 - SCH - Customs

Anti Dumping duty - Import of Styrene Butadiene Co-polymer - Held that - Tribunal on appreciation of evidence has come to the conclusion that the goods imported by the respondents were Styrene Butadiene Co-polymer and not Styrene Butadiene Rubber on which anti-dumping duty has been imposed. This being a finding of fact arrived on material placed before the Tribunal does not call for any interference at our hands - Decided against Revenue.

Summary

The Supreme Court upheld the Tribunal's decision that the imported goods were Styrene Butadiene Co-polymer, not subject to anti-dumping duty as Styrene Butadiene Rubber. Appeals were dismissed with no costs.