Anti-dumping duty pre-deposit waived where provisional assessment bars demand of the differential under the rules.

Where anti-dumping duty on imported butanol had been provisionally assessed, the Tribunal treated the governing anti-dumping rules as preventing demand of the difference between provisional and final determination. On that basis, and following an earlier view on identical imports, it waived the pre-deposit requirement and stayed recovery pending disposal of the appeal. The operative point is that, where the rules themselves restrict demand of the assessed differential, insistence on pre-deposit of that duty is not warranted.

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Issues: Whether pre-deposit of anti-dumping duty and recovery thereof pending appeal should be waived.

Analysis: The application concerned anti-dumping duty levied under the relevant customs notification on imported butanol. The Tribunal noted that in an earlier matter involving identical imports, pre-deposit had been waived in the light of the Gujarat High Court's view that, having regard to Rule 21 of the Customs Tariff (Anti-dumping Duty on Dumped Articles) Rules, 1995, no amount ought to have been demanded by way of pre-deposit. The applicants had also paid the duty provisionally assessed, and the rule provides that the difference between provisional and final determination shall not be demanded.

Conclusion: Pre-deposit was waived and recovery was stayed pending disposal of the appeal.

Ratio Decidendi: Where anti-dumping duty has been provisionally assessed and the governing anti-dumping rules bar demand of the difference between provisional and final determination, pre-deposit of such duty should not be insisted upon.

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