Anti Dumping Duty not imposable on import of ‘Laser Source’: CAAR

In re Aditya Automation (CAAR Mumbai) In a recent ruling by the Customs Authority for Advance Rulings (CAAR), Mumbai, M/s Aditya Automation sought clarity on whether Notification No. 15/2023-Customs (ADD) dated December 22, 2023, applies to the import of laser sources. CAAR held that ADD Notification No 15/2023 (ADD) dated 22.12.2023, I find that ADD is applicable on the Import of Industrial Laser Machines, in fully assembled, SKD or CKD form, used for cutting, marking, or welding operations. I find that the Notification is clearly mentioning that the goods has to be fully assembled. “As...