Anti-dumping scope turns on Product Under Consideration, and compact laser engraving machines were found outside the notification.

Laser engraving machines were held to fall outside Notification No. 15/2023-Customs (ADD) because anti-dumping liability depends on whether goods are within the Product Under Consideration, not merely on tariff classification. The imported compact DIY machines were commercially, technically and functionally distinct from the industrial laser machines covered by the notification and DGTR findings, which were confined to industrial cutting, marking or welding equipment used in manufacturing environments. Accordingly, the goods were not liable to anti-dumping duty under that notification.

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Issues: Whether laser engraving machines imported by the applicant fall within the scope of Notification No. 15/2023-Customs (ADD) dated 22.12.2023 so as to attract anti-dumping duty.

Analysis: The imported goods were found to be compact DIY laser engraving machines marketed for artistic, decorative, personalization, jewellery, signage, hobby and small commercial applications. The notification, read with the DGTR final findings, was confined to industrial laser machines used for cutting, marking or welding operations in industrial manufacturing environments. The Authority held that tariff classification under Heading 84561100 did not determine anti-dumping liability by itself, because applicability of anti-dumping duty depends on whether the goods fall within the Product Under Consideration. On the material placed, the imported engraving machines were commercially, technically and functionally distinct from the industrial laser machines covered by the notification.

Conclusion: Laser engraving machines are outside the scope of Notification No. 15/2023-Customs (ADD) and are not liable to anti-dumping duty under that notification.

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