https://www.taxtmi.com/caselaws?id=178705 The Tribunal found that the appellants did not import complete Plastic Injection Moulding Machines (PIMM) but substantial parts, hence were not liable to pay Anti-Dumping Duty (ADD). Rule 2(a) of the Customs Tariff Act was deemed inapplicable for ADD purposes. The circular issued post-imports could not be applied retrospectively. Previous judicial decisions supported that ADD notifications should not extend to parts not explicitly covered. Despite dissent, the majority upheld that the appellants imported PIMM in Semi-Knocked Down condition and were subject to ADD. en-us Thu, 16 Jan 2014 00:00:00 +0530 Thu, 11 Feb 2016 01:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178705 The Tribunal found that the appellants did not import complete Plastic Injection Moulding Machines (PIMM) but substantial parts, hence were not liable to pay Anti-Dumping Duty (ADD). Rule 2(a) of the Customs Tariff Act was deemed inapplicable for ADD purposes. The circular issued post-imports could not be applied retrospectively. Previous judicial decisions supported that ADD notifications should not extend to parts not explicitly covered. Despite dissent, the majority upheld that the appellants imported PIMM in Semi-Knocked Down condition and were subject to ADD. Case-Laws Customs Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178705