https://www.taxtmi.com/caselaws?id=75464 Anti-dumping duty notifications must be construed strictly and cannot be extended by implication to goods not expressly covered. Because Notification No. 133/2001-Customs referred to acrylic fibre, and the tariff structure treated acrylic tow and acrylic fibre as distinct goods under different headings, acrylic tow imported under sub-heading 5501.30 was outside the levy. The duty was therefore not chargeable on acrylic tow, the assessee's position was upheld, and the Department's challenge failed. en-us Tue, 23 Jun 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75464 Anti-dumping duty notifications must be construed strictly and cannot be extended by implication to goods not expressly covered. Because Notification No. 133/2001-Customs referred to acrylic fibre, and the tariff structure treated acrylic tow and acrylic fibre as distinct goods under different headings, acrylic tow imported under sub-heading 5501.30 was outside the levy. The duty was therefore not chargeable on acrylic tow, the assessee's position was upheld, and the Department's challenge failed. Case-Laws Customs Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75464