https://www.taxtmi.com/caselaws?id=96007 Anti-dumping duty can be imposed only where acceptable material shows that the imported product falls within the specific goods covered by the notification. Here, chemical reports identified the imports as styrene butadiene synthetic resin, and the designated findings were confined to styrene butadiene rubber of specified grades. The adjudicating authority also accepted that the goods did not fall under the relevant Chapter 40 heading, but relied on tariff classification alone. In the absence of reliable evidence that the imports were the notified product, the levy was unsustainable and the goods were released without anti-dumping duty. en-us Thu, 26 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96007 Anti-dumping duty can be imposed only where acceptable material shows that the imported product falls within the specific goods covered by the notification. Here, chemical reports identified the imports as styrene butadiene synthetic resin, and the designated findings were confined to styrene butadiene rubber of specified grades. The adjudicating authority also accepted that the goods did not fall under the relevant Chapter 40 heading, but relied on tariff classification alone. In the absence of reliable evidence that the imports were the notified product, the levy was unsustainable and the goods were released without anti-dumping duty. Case-Laws Customs Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96007