https://www.taxtmi.com/caselaws?id=115284 Anti-dumping duty under Notification No. 1/2002 was confined to industrial and automotive batteries of Chinese origin imported through Hong Kong. Lead Acid Batteries imported for UPS use did not fall within those specified categories, so the notification did not apply. On that basis, the demand for anti-dumping duty was held unsustainable and the impugned order was set aside in favour of the importer. The governing principle stated is that anti-dumping duty cannot be imposed on goods outside the specific description covered by the applicable notification. en-us Tue, 03 May 2005 00:00:00 +0530 Fri, 25 May 2012 16:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115284 Anti-dumping duty under Notification No. 1/2002 was confined to industrial and automotive batteries of Chinese origin imported through Hong Kong. Lead Acid Batteries imported for UPS use did not fall within those specified categories, so the notification did not apply. On that basis, the demand for anti-dumping duty was held unsustainable and the impugned order was set aside in favour of the importer. The governing principle stated is that anti-dumping duty cannot be imposed on goods outside the specific description covered by the applicable notification. Case-Laws Customs Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115284