Anti-dumping duty - Re-assessment of imported goods - ...

Tribunal Confirms Appellant's PVC Resin Classification; Dismisses Higher Anti-Dumping Duty Claim by Customs Department.

March 20, 2024

Case Laws     Customs     AT

Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The Tribunal examined the evidence provided by both parties, including invoices, packing lists, and certificates of origin. They concluded that the evidence overwhelmingly supported the Appellant's claim regarding the manufacturer of the goods. - Despite discrepancies in the markings on the bags, the court found that the documents provided by the Appellant were sufficient to establish the manufacturer's identity. - The CESTAT upheld the Appellant's classification of the goods and rejected the Customs Department's argument for a higher anti-dumping duty.

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