In Brief
The Supreme Court examined whether anti-dumping duty applied to stainless steel flat roll products with width between 1250mm and 1280mm. The original notification of 2010 specified a 1250mm width limit with no tolerance. Following a mid-term review in 2011, the Central Government clarified that tolerance limits of ±30mm applied to certain products, effectively extending duty coverage to products up to 1280mm. The Court held that products within the tolerance range are liable for duty. The appeal was allowed as CESTAT failed to consider the mid-term review notification. However, in related appeals involving re-exported goods, the appeal was dismissed since no duty applies to non-cleared merchandise."
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