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    <title>2004 (8) TMI 475 - CESTAT, NEW DELHI</title>
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    <description>Anti-dumping duty under country-specific notifications applies only where imported goods originate in, or are exported from, a notified country. Goods manufactured and shipped from Thailand did not satisfy that condition merely because the trader/exporter was based in Japan, opened letters of credit there, and issued the invoice from that office. The exporter&#039;s place of business alone does not determine the place of export. As the essential notified-origin/export requirement was not met, the notifications could not be invoked and the duty demand could not be sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112588</link>
      <description>Anti-dumping duty under country-specific notifications applies only where imported goods originate in, or are exported from, a notified country. Goods manufactured and shipped from Thailand did not satisfy that condition merely because the trader/exporter was based in Japan, opened letters of credit there, and issued the invoice from that office. The exporter&#039;s place of business alone does not determine the place of export. As the essential notified-origin/export requirement was not met, the notifications could not be invoked and the duty demand could not be sustained.</description>
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      <pubDate>Mon, 23 Aug 2004 00:00:00 +0530</pubDate>
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