Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.

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Full Text of the Document

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....Anti-dumping duty on castings for wind-operated electricity generators extends to castings incorporated in a sub-assembly, equipment or component, but not to complete equipment or components themselves. The unchallenged Tribunal interpretation of that limitation had attained finality and bound Customs authorities, and identical imports had been assessed consistently. Consequently, final assessment imposing anti-dumping duty on imported wind-turbine gear boxes lacked statutory authority; the self-assessment was to be accepted, with release of the bond and bank guarantees.....