https://www.taxtmi.com/caselaws?id=761149 CESTAT Ahmedabad allowed appellant's claim for concessional anti-dumping duty rate on PVC Resin SG 5 imported from China. Despite discrepancy between supplier name on import documents (CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd) and bags (CNSG Jilantai Chlori-Alkali Chemical Co. Ltd - missing "Salt"), tribunal accepted documentary evidence including invoice, packing list, and certificate of origin over packaging inconsistencies. Following precedent in Vinayak Trading case with identical circumstances, CESTAT held documentary evidence takes precedence over assumptions based on packaging variations. en-us Thu, 24 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761149 CESTAT Ahmedabad allowed appellant's claim for concessional anti-dumping duty rate on PVC Resin SG 5 imported from China. Despite discrepancy between supplier name on import documents (CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd) and bags (CNSG Jilantai Chlori-Alkali Chemical Co. Ltd - missing "Salt"), tribunal accepted documentary evidence including invoice, packing list, and certificate of origin over packaging inconsistencies. Following precedent in Vinayak Trading case with identical circumstances, CESTAT held documentary evidence takes precedence over assumptions based on packaging variations. Case-Laws Customs Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761149