CESTAT Upholds Quashing of ADD on Imported Diethyl Thio Phosphoryl Chloride

Commissioner of Customs Vs Hyderabad Chemicals Ltd (CESTAT Chennai) Introduction: The CESTAT Chennai recently delivered a ruling concerning the Anti Dumping Duty (ADD) imposed on the import of Diethyl Thio Phosphoryl Chloride (DETPC) from China. The central issue revolved around the amendment in Section 9A(8) of the Customs Tariff Act and its implications on the case. Analysis: Hyderabad Chemicals Ltd. imported DETPC from China, for which a bill of entry was filed in 2008. At the time, there was no ADD on the product. However, a subsequent notification in 2009 imposed ADD on goods from China, ...