https://www.taxtmi.com/caselaws?id=757297 CESTAT Chennai remanded a case involving levy of anti-dumping duty on imported aluminum foil paper from China. The dispute centered on whether goods declared as 5.5 microns thickness fell within the 5.5-80 microns range attracting ADD under Notification 23/2017-Customs. The Commissioner (Appeals) found test reports failed to prove thickness below 5.5 microns as declared, and tolerance levels applied only for market clearance, not ADD levy. CESTAT identified jurisdictional defects in the original order and remanded the matter for fresh consideration, noting the decision lacked detailed legal analysis. en-us Wed, 21 Aug 2024 00:00:00 +0530 Wed, 11 Jun 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757297 CESTAT Chennai remanded a case involving levy of anti-dumping duty on imported aluminum foil paper from China. The dispute centered on whether goods declared as 5.5 microns thickness fell within the 5.5-80 microns range attracting ADD under Notification 23/2017-Customs. The Commissioner (Appeals) found test reports failed to prove thickness below 5.5 microns as declared, and tolerance levels applied only for market clearance, not ADD levy. CESTAT identified jurisdictional defects in the original order and remanded the matter for fresh consideration, noting the decision lacked detailed legal analysis. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757297