Anti-dumping duty on graphite electrodes failed where origin was Poland and Germany was only a transshipment point.

Anti-dumping duty could be applied only if the goods were first shown to have originated in, or been exported from, the country named in the notification. On the import documents, the graphite electrodes were found to have originated in Poland and were merely transshipped through Germany during continuous sea carriage to India, so the foundational requirement for the levy was not met. The reasoning that sale terms, letter of credit, and remittance to Germany made the goods an export from Germany was rejected, and the anti-dumping duty was held not leviable, with consequential relief granted.

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Issues: Whether anti-dumping duty was leviable on graphite electrodes on the ground that the goods were to be treated as originating in or exported from Germany for the purpose of the relevant notifications.

Analysis: The import documents, including the country of origin certificates, invoice particulars and marine insurance, showed that the goods originated in Poland and were transshipped through Germany during their continuous sea voyage to India. The levy under the notifications could apply only if the goods were first established to have originated in or been exported from the country specified in the notifications. Since that foundational requirement was not satisfied, the basis for applying the anti-dumping notifications failed. The reasoning of the lower authorities that the place of sale, letter of credit and remittance of foreign exchange to Germany made the goods an export from Germany was rejected.

Conclusion: Anti-dumping duty was not leviable on the subject imports, and the appeals were allowed with consequential relief.

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