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2011 (3) TMI 103 - AT - CustomsAnti-dumping duty - In terms of Notification No.116/2009-Cus dated 08.10.2009, plain medium density fibre board of thickness 6 mm and above originating in or exported from Malaysia, among others, attracts anti-dumping duty at a rate expressed in terms of the difference between the amount indicated in column 9 of the Table annexed to the said notification and landed value of imports - Under the GATT provisions, the national authorities cannot impose duties higher than the margin of dumping - The reasons, if any, for not defining the expression landed value in the impugned Notification No.116/09 is not ascertainable In respect of Notification No.116/09 dated 8.10.2009 the landed value has to be taken to mean the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 8B, 9 and 9A of the said Customs Tariff Act, 1975 as has been defined in the case of other anti-dumping notifications from time to time - Accordingly, the impugned order is set aside and the appeal is allowed
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