https://www.taxtmi.com/caselaws?id=334378 The Tribunal dismissed Revenue's appeals, upholding the legality of the exemption from anti-dumping duty for vitrified tiles exported from China by a specific company. The decision emphasized the importance of interpreting the notification in line with legislation and assessing the compliance with exporter combination conditions. The Tribunal found that both entities listed as exporters needed to be involved in the import transaction to qualify for the 'nil' rate of duty, highlighting the significance of the transaction structure through M/s Ableace for exemption eligibility. en-us Mon, 21 Mar 2016 00:00:00 +0530 Wed, 31 Jan 2018 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334378 The Tribunal dismissed Revenue's appeals, upholding the legality of the exemption from anti-dumping duty for vitrified tiles exported from China by a specific company. The decision emphasized the importance of interpreting the notification in line with legislation and assessing the compliance with exporter combination conditions. The Tribunal found that both entities listed as exporters needed to be involved in the import transaction to qualify for the 'nil' rate of duty, highlighting the significance of the transaction structure through M/s Ableace for exemption eligibility. Case-Laws Customs Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334378