TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether anti-dumping duty was leviable on the imported viscose filament yarn under Serial No. 5 of Notification No. 45/2006-Cus. dated 24-5-2006 when the goods were imported from the People's Republic of China.
Analysis: The notification covered goods of the specified description where the country of origin was China PR, but its operative field excluded imports from any country of export other than China PR. The goods in question were imported from and originated in the People's Republic of China. In such circumstances, the condition for levy under Serial No. 5 was not satisfied, and the demand based on that entry could not stand.
Conclusion: The anti-dumping duty demand was not sustainable and was liable to be set aside in favour of the assessee.
TaxTMI 
