Anti-dumping duty appeals are maintainable once determination matures into a notification, extending beyond a recommendatory stage.

An appeal under Section 9-C of the Customs Tariff Act was held maintainable after the anti-dumping determination had culminated in a notification issued under Rule 18 of the Anti-Dumping Rules. The prior view that only a recommendatory order of the designated authority existed was displaced because the determination had been completed when the notification was issued. The appeal also challenged the customs notification imposing anti-dumping duty, so the statutory appellate remedy extended to the determination and the notification-based action rather than stopping at a merely recommendatory stage.

---

---

Issues: Whether an appeal under Section 9-C of the Customs Tariff Act, 1975 was maintainable before the Tribunal after issuance of the notification made on the basis of determination under Rule 18 of the Anti-Dumping Rules.

Analysis: The order records that the determination contemplated by Rule 18 had been completed when the notification dated 27-10-1998 was issued. On that basis, the earlier impression that only a recommendatory order of the designated authority existed was displaced, and it was noted that the appeal had also been directed against the customs notification imposing anti-dumping duty.

Conclusion: An appeal under Section 9-C was maintainable before the Tribunal.

Ratio Decidendi: Where the determination under the anti-dumping scheme has culminated in a notification, the statutory appeal lies against that determination and the notification-based action, and the matter is not confined to a merely recommendatory stage.

---