Anti-dumping duty demand fails where no evidence shows imported measuring tapes fall within the notification.

Anti-dumping duty could not be sustained on imported measuring tapes where the goods were merely declared at clearance and no examination, sample drawing, or other record-based verification established that they were made of iron, steel, or fibre glass. In the absence of inspection of the stock or buyers' evidence, the factual foundation needed to apply Notification No. 49/2009-Cus. was not proved. The demand was therefore held unsustainable for want of evidence, and the impugned order was set aside.

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Issues: Whether anti-dumping duty could be demanded under Notification No. 49/2009-Cus. dated 15-5-2009 in the absence of any sample, examination, or other evidence showing that the imported measuring tapes were made of iron, steel, or fibre glass.

Analysis: The goods had been declared at the time of clearance, but no examination was carried out and no sample was drawn. The Revenue issued the less-charge demand without verifying the nature of the goods through inspection of the appellant's stock or buyers. In these circumstances, the factual basis for treating the goods as falling within the anti-dumping notification was not established on the record.

Conclusion: The demand raised by invoking Notification No. 49/2009-Cus. was not sustainable for want of evidence, and the impugned order was set aside.

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