https://www.taxtmi.com/caselaws?id=53079 The Tribunal ruled in favor of the appellant, setting aside the order imposing Anti-Dumping duty on imported Mulberry Raw Silk of Chinese origin. It held that the duty was not chargeable at the time of import in 2002 but was levied in 2003 when the Bill of Entry was presented. The Tribunal clarified that Section 15 of the Customs Act, 1962 does not apply to Anti-Dumping duty, which is governed by Section 9A of the Customs Tariff Act, 1975. It emphasized the importance of determining the rate of duty based on the final applicable rate and highlighted the specific provisions governing Anti-Dumping duty under the Customs Tariff Act. en-us Fri, 06 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 15:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53079 The Tribunal ruled in favor of the appellant, setting aside the order imposing Anti-Dumping duty on imported Mulberry Raw Silk of Chinese origin. It held that the duty was not chargeable at the time of import in 2002 but was levied in 2003 when the Bill of Entry was presented. The Tribunal clarified that Section 15 of the Customs Act, 1962 does not apply to Anti-Dumping duty, which is governed by Section 9A of the Customs Tariff Act, 1975. It emphasized the importance of determining the rate of duty based on the final applicable rate and highlighted the specific provisions governing Anti-Dumping duty under the Customs Tariff Act. Case-Laws Customs Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53079