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2023 (9) TMI 1295 - CESTAT NEW DELHILevy of anti-dumping duty - Classification of imported goods - Amoxicillin Sodium with Clavulanate Potassium - to be classified under Tariff Entry No. 30032000 or under CTH 29411030? - HELD THAT:- Admittedly letter dated 22.11.2019 is the response to the clarification sought by the appellant from DGTR. From the said letter it is clear that while clarifying regarding anti-dumping duty on import of ‘Amoxicillin Trihydrate from China PR in the light of final findings dated 3rd April, 2017 recommending anti-dumping duty on the import of ‘Amoxicillin Trihydrate’ from China PR in para 5, 6 & 7 thereof - In the light of said clarification, hold that the product in question is not covered under the notification vide which the anti-dumping duty was imposed upon another product called ‘Amoxicilin Trihydrate’. The impugned clarification was not available to the adjudicating authority below but in the light of said clarification duly conceded by the department, it is held that anti-dumping duty as has been levied on Amoxicillin Sodium with Clavulanate Potassium, the product imported by the appellant is not sustainable - Appeal allowed.
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