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2006 (8) TMI 38 - APPELLATE TRIBUNAL, NEW DELHICustoms – Anti-dumping duty is levied on ‘Carbon Steel Seamless Pipes’ imported from UAE excluding goods exported by M/s Petrotub S.A. from UAE. Here, goods were manufactured by M/s Petrotub S. A., but exported by M/s. Offshore Engineering and Marketing Ltd., UEA. Held, exemption from anti-dumping duty is not available
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