Anti-dumping duty on PVC resin found prima facie inapplicable where tariff classification did not match the notification.

Anti-dumping duty under Notification No. 11/2008 was examined against PVC resin classified under CTH 39041090. The notification covered homopolymer of vinyl chloride monomer under CTH 3904.21, and the importer's classification was not shown to be incorrect. On that basis, the notification did not prima facie extend to the imported goods, so anti-dumping duty was not shown to be prima facie leviable and no stay case was made out.

---

---

Issues: Whether anti-dumping duty under Notification No. 11/2008 dated 23-1-2008 was prima facie leviable on PVC resin classified under CTH 39041090.

Analysis: The goods were assessed under Customs Tariff Heading 39041090, whereas the anti-dumping notification applied to homopolymer of vinyl chloride monomer falling under CTH 3904.21. The classification adopted by the importer was not shown to be incorrect, and on that basis the notification did not prima facie cover the goods imported.

Conclusion: Anti-dumping duty was not shown to be prima facie applicable, and no case for stay was made out.

---