Madras HC Holds Anti-Dumping Duty on Embedded Castings Does Not Extend to Complete Equipment Containing Such Castings
The Madras High Court held that ADD under Notification No. 42/2017 is leviable only on Castings for wind-operated electricity generators and cannot be extended to the entire gearbox merely because castings form part of such equipment. The Court observed that, although the notification covers castings in raw, finished, sub-assembled form or as part of a sub-assembly, equipment or component, the levy remains confined to the casting portion alone and does not extend to the complete equipment containing such castings.