Scope of anti dumping duty: laser sources not covered when imported as standalone components, not assembled or SKD/CKD.

Notification No. 15/2023 Customs (ADD) does not apply to imports described as 'Laser Source' because the measure targets industrial laser machines imported fully assembled, in SKD or CKD form; the laser source is a core component that requires integration with laser head optics, motion control, CNC and other parts to perform cutting/marking/welding functions, and tariff headings treat the goods as parts distinct from complete machines, so the subject imports fall outside the notification's scope and are not liable to the anti dumping duty imposed by the notification.

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Issues: Whether Notification No. 15/2023-Customs (ADD) dated 22.12.2023 is applicable for levy of anti-dumping duty on import of fibre laser source.

Analysis: The Authority examined the description and scope of Notification No. 15/2023-Customs (ADD) dated 22.12.2023 and the DGTR final findings dated 27.09.2023 which impose anti-dumping duty on industrial laser machines "in fully assembled, SKD or CKD form" used for cutting, marking, or welding operations. The Authority considered the technical character of the subject goods, evidence and submissions that the laser source is a core component which generates the laser beam but requires integration with other components (such as laser head optics, focusing lens, motion control, gantry, bed, electrical panel, chiller, CNC controller, etc.) to perform cutting/marking/welding functions, and the tariff headings (CTH 8456 and parts under 8466/846693) showing parts are distinct from fully assembled machines. The Authority found the notification's language ("fully assembled", "SKD", "CKD") and the DGTR findings indicate the ADD targets complete/assembled machines and not individual components that are not imported as a fully assembled machine or in SKD/CKD form. The factual record showed the subject imports are laser sources not in fully assembled machine, SKD or CKD form and do not, on standalone basis, constitute an industrial laser machine for cutting/marking/welding.

Conclusion: Notification No. 15/2023-Customs (ADD) dated 22.12.2023 is not applicable for levy of anti-dumping duty on the import of the subject goods described as 'Laser Source'.

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