Anti-dumping duty scope limits import liability where lead acid batteries for UPS use fall outside the notification.

Anti-dumping duty under Notification No. 1/2002 was confined to industrial and automotive batteries of Chinese origin imported through Hong Kong. Lead Acid Batteries imported for UPS use did not fall within those specified categories, so the notification did not apply. On that basis, the demand for anti-dumping duty was held unsustainable and the impugned order was set aside in favour of the importer. The governing principle stated is that anti-dumping duty cannot be imposed on goods outside the specific description covered by the applicable notification.

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Issues: Whether anti-dumping duty under Notification No. 1/2002 was leviable on the Lead Acid Batteries imported by the appellant.

Analysis: The notification was found to apply only to industrial and automotive batteries of Chinese origin imported from Hong Kong. The imported goods were Lead Acid Batteries meant for UPS and did not fall within the covered categories. Since the goods were outside the scope of the notification, the demand for anti-dumping duty was held to be unsustainable.

Conclusion: Anti-dumping duty was not leviable on the imported batteries, and the impugned order was set aside in favour of the appellant.

Ratio Decidendi: Anti-dumping duty cannot be imposed on imported goods that do not fall within the specific category of goods covered by the applicable notification.

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