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2013 (3) TMI 67 - DELHI HIGH COURTLevy of anti-dumping duty - complete battery cell - import of various items for manufacturing of dry battery cells - whether the petitioners are correct in contending, as they do, that anti-dumping duty is not recoverable from them in respect of the products which they have imported from the People’s Republic of China. - held that:- The anti-dumping investigation by the authorities and the findings of the designated authority were in the context of damage or injury by depressed pricing of goods i.e. dry cell batteries imported from China. Those goods were whole dry cells. The designated authority advisedly did not enter into any investigation as to the components and the likelihood of injury by importation of such components from China. Had the authorities intended that dry cell battery components of the kind imported by the petitioners in this case ought to be subjected to anti-dumping duty, (which is discriminatory in nature) that intention would have been expressed in the notification. Its absence renders the clarification made by the Central Board of Excise and Customs dated 6-12-2010 relied upon by the customs in this case, without authority of law. - In favor of assessee.
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