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2016 (4) TMI 51 - AT - CustomsDemand of anti-dumping duty - Import of 4,40,000 pieces of Hard Ring Ferrite - Held that:- the Adjudicating Authority has dropped the proceedings initiated by the show cause notice on the basis of the report dated 26-05-2000 from the Deputy Chief Chemist. It is noticed that anti-dumping duty was imposed on Hard Ring Ferrite Magnets by Notification No. 103/99 dated 06-08-1999. In order to levy anti-dumping duty, it has to be first ascertained that the goods imported were Hard Ring Ferrite Magnets. Here, the Adjudicating Authority has come to the conclusion that imported goods are not so as per the report of Deputy Chief Chemist that goods imported were not Hard Ring Ferrite Magnets. The appeal of the revenue does not indicate any contrary evidence to come to any other conclusion. Therefore, anti-dumping duty cannot be levied. - Decided against the revenue
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