Anti-Dumping Duty Not Applicable to Import of Used Machinery: CESTAT Chennai

Advertisement Commissioner of Customs Vs First Engineering Plastics India Pvt Ltd (CESTAT Chennai) Introduction: In a recent case, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai addressed the issue of whether Anti-Dumping Duty (ADD) is leviable on the import of used and second-hand machinery, particularly Injection Moulding Machines, originating from China. The case involved a dispute over the imposition of ADD on such imported goods, which were filed under the EPCG Scheme. Analysis: The importer filed a Bill of Entry for the import of used and second-hand Injection...