Anti-dumping duty depends on notified origin or export, and an exporter's Japanese office alone did not make Thailand goods dutiable.

Anti-dumping duty under country-specific notifications applies only where imported goods originate in, or are exported from, a notified country. Goods manufactured and shipped from Thailand did not satisfy that condition merely because the trader/exporter was based in Japan, opened letters of credit there, and issued the invoice from that office. The exporter's place of business alone does not determine the place of export. As the essential notified-origin/export requirement was not met, the notifications could not be invoked and the duty demand could not be sustained.

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Issues: Whether anti-dumping duty could be levied on imported synthetic butadiene rubber when the goods were manufactured in Thailand and shipped from Thailand, though the trader/exporter was based in Japan and the letters of credit were opened there, under Notification No. 107/99-Cus. dated 24-8-1999 and Notification No. 73/2000-Cus. dated 22-5-2000.

Analysis: The notifications applied only to goods that originated in or were exported from the countries specified therein, including Japan. The goods in question were found to be of Thailand origin, manufactured and shipped from Thailand. The mere fact that the trader/exporter had its office in Japan and issued an invoice from that office did not make Japan the place of export. Since the essential condition that the goods originate in or are exported from a notified country was not satisfied, the notifications could not be invoked.

Conclusion: Anti-dumping duty was not leviable under the notifications, and the duty demand could not be sustained.

Ratio Decidendi: For anti-dumping duty to apply under a country-specific notification, the goods must satisfy the notified origin or export condition, and the exporter's place of business alone does not determine the place of export.

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