CESTAT allows Anti Dumping Duty Exemption for Imported Resin Previously Denied Over Discrepancy in Manufacturer’s Name [Read Order]
The tribunal observed that such small variances in names do not imply misrepresentation or fraud, especially when extensive documentation supports the declared manufacturer
By Varda Marakkar - On November 6, 2024 12:41 pm - 2 mins read
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Ahmedabad recently ruled in favor of an assessee/ appellant, allowing an exemption from anti-dumping duty on imported PVC resin, despite discrepancies in the manufacturer’s name on shipping documents and packaging. The case questioned whether the appellant’s imports from China should be subjected to…
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