Anti-dumping duty on transshipped goods turns on country of origin, not mere transit through Finland

Anti-dumping duty could not be imposed where the imported goods were found to be of Russian origin and transshipment through Finland did not change either the country of origin or the country of export. The applicable notification covered only goods of European Union origin, so it did not extend to these imports. On that basis, the duty was not attracted on the stated facts and the impugned order was set aside in favour of the assessee.

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Issues: Whether anti-dumping duty was leviable on goods transshipped through Finland when the goods were of Russian origin and the notification applied only to European Union origin goods.

Analysis: The goods were found to be of Russian origin and the mere fact of transshipment through Finland did not alter either the country of origin or the country of export. The notification invoked by the department applied only to goods of European Union origin, and therefore the duty could not be attracted on these facts.

Conclusion: Anti-dumping duty was not leviable on the imported goods, and the impugned order was liable to be set aside in favour of the assessee.

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