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

Please become a Premium member. If you are already a Premium member, login here to access the full content.