Express exclusion in anti-dumping notification shields self-adhesive vinyl from duty on PVC flex film imports.

Self-adhesive vinyl imported under Tariff Item 39199090 was outside the scope of the anti-dumping levy imposed on PVC flex film because the final notification expressly excluded self-adhesive vinyl. The provisional and final anti-dumping notifications applied to PVC flex films, but the express carve-out prevented the imported goods from being treated as covered by that duty. The absence of a sample did not justify denial of the exemption benefit where the classification of the goods was not disputed at assessment. The demand was therefore unsustainable.

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Issues: Whether self-adhesive vinyl imported by the appellant was liable to anti-dumping duty under the notifications issued in respect of PVC flex film.

Analysis: The goods were described as self-adhesive vinyl and were classified under Tariff Item 39199090. Notification No. 79/2010-Cus. imposed provisional anti-dumping duty on PVC flex films, and Notification No. 82/2011-Cus. imposed final anti-dumping duty but expressly stated that nothing contained therein would apply to self-adhesive vinyl. In view of that express exclusion, the imported goods could not be treated as goods covered by the anti-dumping levy on PVC flex film. The objection that no sample was drawn did not justify denial of the notification benefit, since the classification of the goods had not been questioned at assessment.

Conclusion: Self-adhesive vinyl was not liable to anti-dumping duty under the notifications in question, and the demand was unsustainable.

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