The case pertains to the demand of anti-dumping duty on PVC...

The case pertains to the demand of anti-dumping duty on PVC Resin SG 5 imported from China. The appellant claimed to have imported the goods from "CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd," while the bags bore the name "CNSG Jilantai Chlori-Alkali Chemical Co. Ltd," with the word "salt" missing. The CESTAT held that the documentary evidence, including the invoice, packing list, and certificate of origin, takes precedence over assumptions/suspicions arising from the packing. Relying on a previous case involving a similar issue, the CESTAT accepted the documentary evidence as adequate proof that "Alkali Company" was the producer and allowed the benefit of the concessional rate to the appellant.

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