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2018 (6) TMI 139 - AT - CustomsImposition of ADD on Vitamin C and its synonyms - import of Sodium Ascorbate - determination/ classification based on end-use - N/N. 159/2003 – Cus dt. 26.10.2003 - case of Revenue is that goods in question were imported when there was Anti Dumping duty in force on Vitamin C and its synonyms imported from China - Held that:- The revenue in their appeal has merely relied upon the end use of the imported goods as stated by Dy. CC. However the fact remains that only the end use of the impugned good i,e Sodium Ascorbate does not make it fall under the category of Vitamin C - sodium ascorbate imported from China being neither Vitamin C nor the synonyms, does not fall in the purview of the N/N. 159/2003 - imposition of ADD do not sustain - appeal dismissed - decided against revenue.
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