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<h1>Appellate Tribunal rules in favor of Appellant in anti-dumping duty case on 'Phenol'</h1> The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the Appellant in a case involving anti-dumping duty on imported 'Phenol'. The Tribunal found ... Anti Dumping Duty β Country of Origin β Transshipment of goods - Notification No. 79/2002 β Held that - The records clearly bring out the goods in the present case are of Russian origin and exported from Russia. There was only transshipment from Finland. Transit or transshipment cannot change the country of origin or export of goods. Notification No. 79/2002 imposed anti-dumping duty on European Union origin goods. In the present case, since the goods were of Russian origin, anti-dumping duty was not attracted β demand set aside The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the Appellant in a case involving anti-dumping duty on imported 'Phenol'. The Tribunal found that the goods were of Russian origin and not from the European Union, thus anti-dumping duty was not applicable. The impugned order was set aside, and the appeals were allowed in favor of the Appellant.