Anti-Dumping Duty Not Applicable on Laser Engraving Machines: CAAR

In re Nikoarc Industries Private Limited (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai examined whether Anti-Dumping Duty (ADD) under Notification No. 15/2023-Customs (ADD) dated 22 December 2023 was applicable to Laser Engraving Machines imported by the applicant and classified under Tariff Sub-heading 84561100. The applicant contended that the imported products were compact DIY laser engraving machines intended for artistic, decorative, personalization, jewellery, signage, educational, hobby and small commercial applications, and not industrial laser machines used for...