Anti-dumping duty depends on proof that imported goods match the notified product description; the Revenue's challenge failed.

Anti-dumping duty under the relevant notification could be sustained only if the imported consignments were shown on evidence to fall within the notified product description. The adjudicating authority relied on the chemical examination report and found that the goods imported were not Hard Ring Ferrite Magnets; no contrary evidence was produced to dislodge that finding. The challenge to dropping of the anti-dumping duty proceedings therefore failed, and the order was upheld as correct and legal.

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Issues: Whether anti-dumping duty could be sustained on the imported goods when the adjudicating authority had found, on the basis of the chemical examination report, that the goods were not Hard Ring Ferrite Magnets.

Analysis: Anti-dumping duty had been imposed on Hard Ring Ferrite Magnets under Notification No. 103/99 dated 06.08.1999. Levy of such duty depended upon a prior factual determination that the imported consignments answered that description. The adjudicating authority relied on the Deputy Chief Chemist's report and concluded that the goods imported under the bill of entry were not Hard Ring Ferrite Magnets. No contrary evidence was produced in appeal to dislodge that finding.

Conclusion: The finding that the imported goods were not Hard Ring Ferrite Magnets was upheld, and the challenge to dropping of the anti-dumping duty proceedings failed.

Final Conclusion: The order appealed against was held to be correct and legal, and the Revenue's appeal was rejected.

Ratio Decidendi: Anti-dumping duty can be sustained only when the imported goods are shown, on the evidence, to fall within the goods covered by the relevant notification.

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