https://www.taxtmi.com/caselaws?id=794099 Laser engraving machines were held to fall outside Notification No. 15/2023-Customs (ADD) because anti-dumping liability depends on whether goods are within the Product Under Consideration, not merely on tariff classification. The imported compact DIY machines were commercially, technically and functionally distinct from the industrial laser machines covered by the notification and DGTR findings, which were confined to industrial cutting, marking or welding equipment used in manufacturing environments. Accordingly, the goods were not liable to anti-dumping duty under that notification. en-us Thu, 25 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794099 Laser engraving machines were held to fall outside Notification No. 15/2023-Customs (ADD) because anti-dumping liability depends on whether goods are within the Product Under Consideration, not merely on tariff classification. The imported compact DIY machines were commercially, technically and functionally distinct from the industrial laser machines covered by the notification and DGTR findings, which were confined to industrial cutting, marking or welding equipment used in manufacturing environments. Accordingly, the goods were not liable to anti-dumping duty under that notification. Case-Laws Customs Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794099