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on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on Potassium Carbonate vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No . 91/2003-Customs, dated the 10th June, 2003, [G.S.R. 470(E), dated the 10th June, 2003].
Notification No. 32/97-Cus. dated 1-4-97 provides exemption from Customs duty for material when imported into India for execution of an export order. The issue to be looked into whether the benefit would be applicable when the manufacture of goods involves substantial usage of indigenous goods along with the imported goods in the said notification.
The item CPU Cooling Fan with Heat Sink is said to perform the function of cooling the processor in the CPU. On its importation it is being classified in different Custom Houses either under Other Fans under CTH 8414 59 10 or as Part of a Computer under CTH 8473 30 99.
