https://www.taxtmi.com/caselaws?id=446196 CESTAT Mumbai ruled in favor of appellant regarding classification of imported horizontal plastic injection molding machine components. Department sought to classify imports under CTI 8477 1000 for anti-dumping duty levy, but appellant classified under CTI 8477 9000/7318 1100. Tribunal held that imported goods were not complete machines in unassembled condition but required procurement of essential components and manufacturing activities in India post-importation. Since complete machines were manufactured domestically using both imported and local components, anti-dumping duty provisions under Rule 9A were not applicable. Appeals allowed, impugned order set aside. en-us Thu, 23 Nov 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446196 CESTAT Mumbai ruled in favor of appellant regarding classification of imported horizontal plastic injection molding machine components. Department sought to classify imports under CTI 8477 1000 for anti-dumping duty levy, but appellant classified under CTI 8477 9000/7318 1100. Tribunal held that imported goods were not complete machines in unassembled condition but required procurement of essential components and manufacturing activities in India post-importation. Since complete machines were manufactured domestically using both imported and local components, anti-dumping duty provisions under Rule 9A were not applicable. Appeals allowed, impugned order set aside. Case-Laws Customs Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446196