Anti-Dumping Duty Not Applicable on Imported Laser Sources: CAAR Mumbai

In re Niko Tools (CAAR Mumbai) In a significant ruling, the Customs Authority for Advance Rulings (CAAR), Mumbai, has held that anti-dumping duty (ADD) under Notification No. 15/2023-Customs (ADD) dated 22 December 2023 is not applicable to imported laser sources, as these constitute only components and not complete laser machines. The application was filed by M/s Niko Tools, a Bengaluru-based manufacturer and trader of laser machinery and parts. Background of the Case M/s Niko Tools approached CAAR seeking clarity on whether imports of laser sources would attract anti-dumping duty as per the ...