Anti-dumping duty on purified terephthalic acid clarified: exemption only when manufactured in Korea and exported by Kohap. The notification requires both country of origin and named exporter to determine the applicable anti-dumping duty rate: only PTA manufactured in Korea and exported by M/s. Kohap Chemical Corporation is exempt. PTA exported by any other party, even if manufactured by M/s. Kohap Chemical Corporation in Korea, is liable to the higher notified anti-dumping duty. Past clearances contrary to this interpretation may be reviewed and demand notices issued.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Anti-dumping duty on purified terephthalic acid clarified: exemption only when manufactured in Korea and exported by Kohap.
The notification requires both country of origin and named exporter to determine the applicable anti-dumping duty rate: only PTA manufactured in Korea and exported by M/s. Kohap Chemical Corporation is exempt. PTA exported by any other party, even if manufactured by M/s. Kohap Chemical Corporation in Korea, is liable to the higher notified anti-dumping duty. Past clearances contrary to this interpretation may be reviewed and demand notices issued.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
