https://www.taxtmi.com/caselaws?id=762435 CESTAT Allahabad ruled that color coated aluminum coils imported as coated with Styrene/Butyl Methacrylate Copolymer are not liable to anti-dumping duty. The Tribunal found that such products are not manufactured in India and therefore do not require protection through anti-dumping duties. Despite revenue's restrictive interpretation based on TRU Circular clarifications, the Tribunal emphasized that anti-dumping duty aims to safeguard domestic industry manufacturing similar goods. Since no domestic production exists for the specific product, anti-dumping duty was held inapplicable to the imported coated aluminum coils. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sun, 01 Dec 2024 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762435 CESTAT Allahabad ruled that color coated aluminum coils imported as coated with Styrene/Butyl Methacrylate Copolymer are not liable to anti-dumping duty. The Tribunal found that such products are not manufactured in India and therefore do not require protection through anti-dumping duties. Despite revenue's restrictive interpretation based on TRU Circular clarifications, the Tribunal emphasized that anti-dumping duty aims to safeguard domestic industry manufacturing similar goods. Since no domestic production exists for the specific product, anti-dumping duty was held inapplicable to the imported coated aluminum coils. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762435