In Brief
The Supreme Court clarified the applicability of anti-dumping duty on imported stainless steel flat products. A 2011 amendment to the customs notification introduced a tolerance level of +30 mm for mill-edged cold rolled stainless steel products with width not exceeding 1250 mm. Products with width between 1251 mm to 1280 mm therefore fall within the duty scope. The Court set aside the CESTAT's decision that denied anti-dumping duty on such products. However, in a related appeal, where goods were re-exported without domestic clearance, the Court upheld the CESTAT's dismissal of the duty claim.
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