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2017 (7) TMI 269 - AT - CustomsLevy of ADD - Soda Ash - whether the appellant is required to discharge Anti dumping duty (ADD) on Soda Ash imported as per Serial No. 21 of N/N. 34/2012-Cus dated 03.07.2012 or as per Serial No. 22 of the same Notification? - Held that: - Serial No. 22 of N/N. 34/2012-Cus is for import of higher ADD in respect of goods produced in Kenya but cleared from Kenya another exporter. There is no dispute as to the fact of the case in the hand that exporter is Tata Chemicals, Singapore and Tata Chemicals, Kenya is a manufacturer and has loaded the goods from Kenya. The findings of the first appellate authority on this point are very correct and in consonance of law - appeal dismissed - decided against appellant.
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