https://www.taxtmi.com/caselaws?id=467090 Notification No. 15/2023 Customs (ADD) does not apply to imports described as 'Laser Source' because the measure targets industrial laser machines imported fully assembled, in SKD or CKD form; the laser source is a core component that requires integration with laser head optics, motion control, CNC and other parts to perform cutting/marking/welding functions, and tariff headings treat the goods as parts distinct from complete machines, so the subject imports fall outside the notification's scope and are not liable to the anti dumping duty imposed by the notification. en-us Tue, 27 Aug 2024 00:00:00 +0530 Fri, 06 Mar 2026 08:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467090 Notification No. 15/2023 Customs (ADD) does not apply to imports described as 'Laser Source' because the measure targets industrial laser machines imported fully assembled, in SKD or CKD form; the laser source is a core component that requires integration with laser head optics, motion control, CNC and other parts to perform cutting/marking/welding functions, and tariff headings treat the goods as parts distinct from complete machines, so the subject imports fall outside the notification's scope and are not liable to the anti dumping duty imposed by the notification. Case-Laws Customs Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467090