https://www.taxtmi.com/caselaws?id=756046 CESTAT NEW DELHI ruled in favor of appellant regarding anti-dumping duty on imported color toner black. The tribunal held that black color toner for color printers falls under "color toner" exclusion in N/N. 12/2021-Customs (ADD) dated 05.03.2021, distinguishing it from black toner for black-and-white printers which attracts anti-dumping duty. Both Assistant Commissioner and Commissioner (Appeals) erred in failing to recognize this distinction explicitly provided in the notification. The Commissioner (Appeals) order dated 17.11.2022 was set aside and appeal allowed. en-us Tue, 23 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756046 CESTAT NEW DELHI ruled in favor of appellant regarding anti-dumping duty on imported color toner black. The tribunal held that black color toner for color printers falls under "color toner" exclusion in N/N. 12/2021-Customs (ADD) dated 05.03.2021, distinguishing it from black toner for black-and-white printers which attracts anti-dumping duty. Both Assistant Commissioner and Commissioner (Appeals) erred in failing to recognize this distinction explicitly provided in the notification. The Commissioner (Appeals) order dated 17.11.2022 was set aside and appeal allowed. Case-Laws Customs Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756046