Anti-Dumping Duty Exemption for Resin allowed Manufacturer’s Name Discrepancy

Commissioner of Customs-Mundra Vs Castor Girnar Industries Pvt. Ltd. (CESTAT Ahmedabad)

In the case of Commissioner of Customs-Mundra vs Castor Girnar Industries Pvt. Ltd., the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad reviewed an appeal concerning anti-dumping duty on imported PVC resin from China. The resin, subject to anti-dumping duties under Notification No. 32/2019, was imported by Castor Girnar Industries, who declared “CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd” as the manufacturer. However, the customs au

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