Anti-dumping duty limited to notified goods; sodium ascorbate could not be taxed as vitamin C absent proof of identity.

Anti-dumping duty imposed on vitamin C under Notification No. 159/2003-Cus could not be levied on sodium ascorbate imported by the assessee. The notification was directed specifically at vitamin C, identified as ascorbic acid, and the imported goods were not shown by test report to answer that description. A duty notification aimed at a particular product cannot be extended to different goods merely because they may contain or be related to that product. The demand was therefore held unsustainable and was set aside.

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Issues: Whether anti-dumping duty imposed on vitamin C under Notification No. 159/2003-Cus could be levied on sodium ascorbate imported by the appellant.

Analysis: Anti-dumping duty was imposed specifically on vitamin C, whose chemical name is ascorbic acid. The imported goods were sodium ascorbate and were not shown by any test report to be vitamin C or ascorbic acid. A duty notification targeted at a particular product cannot be extended to other goods merely because they may contain or be related to that product.

Conclusion: The demand was held to be unsustainable and was set aside in favour of the assessee.

Final Conclusion: The appeal succeeded and the anti-dumping duty demand was annulled.

Ratio Decidendi: Anti-dumping duty under a notification applies only to the goods specifically covered by that notification and cannot be extended to different goods without proof that they answer to the notified description.

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