https://www.taxtmi.com/caselaws?id=388293 Anti-dumping duty under Notification No. 41/2007-Cus. was analysed as applying only to saccharin expressly named in the notification, not to sodium saccharin or other salts by implication. The note stresses that levy notifications must be construed strictly, and wording cannot be expanded by reference to tariff notes where the notification text is narrower. It also states that, because the goods were provisionally assessed, examined and tested, and the assessment was later finalised, extended limitation could not be invoked absent established suppression. The demand was therefore treated as time-barred. en-us Fri, 03 May 2019 00:00:00 +0530 Wed, 13 Nov 2019 09:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388293 Anti-dumping duty under Notification No. 41/2007-Cus. was analysed as applying only to saccharin expressly named in the notification, not to sodium saccharin or other salts by implication. The note stresses that levy notifications must be construed strictly, and wording cannot be expanded by reference to tariff notes where the notification text is narrower. It also states that, because the goods were provisionally assessed, examined and tested, and the assessment was later finalised, extended limitation could not be invoked absent established suppression. The demand was therefore treated as time-barred. Case-Laws Customs Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388293