https://www.taxtmi.com/caselaws?id=179491 Anti-dumping duty under Serial No. 5 of Notification No. 45/2006-Cus. was examined for imported viscose filament yarn where both origin and export were from the People's Republic of China. The operative condition in the notification applied to goods of the specified description with China PR as the country of origin, while excluding imports exported from countries other than China PR. On those facts, the condition for levy was not satisfied, so the demand based on Serial No. 5 could not be sustained and was set aside in favour of the assessee. en-us Wed, 26 Feb 2014 00:00:00 +0530 Thu, 03 Mar 2016 11:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179491 Anti-dumping duty under Serial No. 5 of Notification No. 45/2006-Cus. was examined for imported viscose filament yarn where both origin and export were from the People's Republic of China. The operative condition in the notification applied to goods of the specified description with China PR as the country of origin, while excluding imports exported from countries other than China PR. On those facts, the condition for levy was not satisfied, so the demand based on Serial No. 5 could not be sustained and was set aside in favour of the assessee. Case-Laws Customs Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179491