Anti-dumping notification scope: Sodium Ascorbate was not treated as Vitamin C or its synonym for duty purposes.

Sodium Ascorbate imported from China was held not to fall within an anti-dumping notification covering Vitamin C and its synonyms. The Tribunal accepted that Sodium Ascorbate is chemically a salt of ascorbic acid and is separately described in the Indian Pharmacopeia and chemical reference materials from Ascorbic Acid. Mere reliance on the product's end use as Vitamin C was insufficient to treat it as a synonym for notification purposes. Anti-dumping duty demand was therefore not sustainable.

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Issues: Whether Sodium Ascorbate imported from China fell within the scope of the anti-dumping notification issued for Vitamin C and its synonyms.

Analysis: The Tribunal noted that the revenue relied mainly on the chemical end use of Sodium Ascorbate and the clarification of the Dy. Chief Chemist. It accepted the Commissioner (Appeals)'s reasoning that Sodium Ascorbate is a salt of ascorbic acid and is separately described from Ascorbic Acid in the Indian Pharmacopeia and in chemical reference materials. Mere reference to end use as Vitamin C did not make the imported product a synonym of Vitamin C for the purpose of the notification.

Conclusion: Sodium Ascorbate did not fall within Vitamin C or its synonyms under the notification, and the demand of anti-dumping duty was not sustainable.

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