https://www.taxtmi.com/caselaws?id=451091 CESTAT Ahmedabad allowed appeal in part regarding anti-dumping duty on 30 MT PVC Resin imports. The tribunal determined that despite exporter being Chemical Co., the actual manufacturer was Alkali Co., as evidenced by invoices, packing lists, and certificates. Based on manufacturer identity, goods were entitled to lower anti-dumping duty rate of USD 61.14 PMT under Sl. No. 1 instead of USD 147.96 PMT under Sl. No. 2 of Notification 32/2-Customs (ADD) dated 10.08.2019. The original Bill of Entry filing was deemed correct. en-us Mon, 18 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451091 CESTAT Ahmedabad allowed appeal in part regarding anti-dumping duty on 30 MT PVC Resin imports. The tribunal determined that despite exporter being Chemical Co., the actual manufacturer was Alkali Co., as evidenced by invoices, packing lists, and certificates. Based on manufacturer identity, goods were entitled to lower anti-dumping duty rate of USD 61.14 PMT under Sl. No. 1 instead of USD 147.96 PMT under Sl. No. 2 of Notification 32/2-Customs (ADD) dated 10.08.2019. The original Bill of Entry filing was deemed correct. Case-Laws Customs Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451091