Anti-dumping duty notification held inapplicable to aluminium-based copper clad laminates; departmental challenge failed.

Anti-dumping duty imposed on flat rolled aluminium products was held inapplicable to aluminium-based copper clad laminates, because the imported goods were found not to be covered by the notification as asserted by the Department. The record noted that the laminates were not manufactured in India, and that factual position remained uncontroverted. In the absence of a factual foundation to extend the notification to the imported product, the departmental challenge failed and the duty demand could not be sustained.

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Issues: Whether anti-dumping duty imposed on flat rolled products of aluminium under the relevant notification could be applied to aluminium based copper clad laminates imported by the respondent.

Analysis: The imported product was examined in relation to the notified goods, and the finding recorded below that aluminium based copper clad laminates were not manufactured in India remained uncontroverted. On that basis, the factual premise necessary to sustain the departmental challenge was absent, and no ground was shown to dislodge the conclusion that the notification did not cover the imported goods in the manner asserted by the Department.

Conclusion: The anti-dumping duty demand could not be sustained against the imported aluminium based copper clad laminates, and the departmental appeals failed.

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