Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery

Commissioner of Customs Vs Trinity Exporters (CESTAT Chennai)

CESTAT Chennai has held that import of second hand machinery cannot be subjected to imposition of anti- dumping duty (ADD) meant for new machinery. It observed that purpose of anti-dumping is served, in case of second-hand machinery, by way of re-appraisement of declared value, and imposition of ADD would be nothing but double jeopardy.

FULL TEXT OF THE CESTAT JUDGEMENT

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