https://www.taxtmi.com/caselaws?id=447395 Anti-dumping duty under Notification No. 01/2010-Cus. was held not leviable on imported tyre curing presses because the goods were established, on the Chartered Engineer's report, to be used and second-hand machinery. The Tribunal followed its earlier view in Trinity Exporters that the notification did not attract anti-dumping duty on such goods, and the Department's challenge therefore failed. The respondent-company's liquidation status was also noted, but the decisive basis was the factual finding on the nature of the imported machinery. en-us Mon, 18 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447395 Anti-dumping duty under Notification No. 01/2010-Cus. was held not leviable on imported tyre curing presses because the goods were established, on the Chartered Engineer's report, to be used and second-hand machinery. The Tribunal followed its earlier view in Trinity Exporters that the notification did not attract anti-dumping duty on such goods, and the Department's challenge therefore failed. The respondent-company's liquidation status was also noted, but the decisive basis was the factual finding on the nature of the imported machinery. Case-Laws Customs Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447395