https://www.taxtmi.com/caselaws?id=221300 The court held that the customs authorities' classification of imported goods as complete dry battery cells and imposition of full duty, including anti-dumping duty, was incorrect. The court ruled that the anti-dumping duty notification did not extend to components or parts used for manufacturing dry cell batteries. The court emphasized that previous notifications explicitly covered components when intended, and since the current notification lacked such an extension, the customs authorities' actions were deemed unauthorized. Consequently, the court directed the customs authorities to release the petitioners' goods without requiring payment of anti-dumping duty. en-us Wed, 08 Aug 2012 00:00:00 +0530 Tue, 05 Mar 2013 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221300 The court held that the customs authorities' classification of imported goods as complete dry battery cells and imposition of full duty, including anti-dumping duty, was incorrect. The court ruled that the anti-dumping duty notification did not extend to components or parts used for manufacturing dry cell batteries. The court emphasized that previous notifications explicitly covered components when intended, and since the current notification lacked such an extension, the customs authorities' actions were deemed unauthorized. Consequently, the court directed the customs authorities to release the petitioners' goods without requiring payment of anti-dumping duty. Case-Laws Customs Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221300