2026-VIL-12-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Scope of Product Under Consideration (PUC) - Whether the imported Laser Engraving Machine are liable to Anti-dumping duty under Notification No. 15/2023 Customs (ADD) dated 22nd December 2023 – HELD – In terms of Notification No. 15/2023-Customs (ADD) dated 22.12.2023, Anti-dumping duty is imposable only on Industrial Laser Machines, in fully assembled, SKD or CKD form, used for cutting, marking or welding operations - The mere classification of the imported Laser Engraving Machines under CTH 84561100 does not automatically render them liable to Anti-Dumping Duty unless they satisfy the technical, functional and commercial characteristics of Product Under Consideration (PUC) covered by the notification – The imported goods in the present case are compact DIY laser engraving machines intended for artistic, decorative, personalization and small commercial applications. The subject products are commercially distinct, technically distinct, functionally distinct and technologically distinct from the industrial laser cutting, marking and welding systems contemplated under Notification No. 15/2023-Customs (ADD). Therefore, although classifiable under CTH 84561100, the imported laser engraving machines fall outside the intended scope of the Product Under Consideration covered under Notification No. 15/2023-Customs (ADD) dated 22.12.2023 – The ADD as per Notification No. 15/2023-Customs (ADD) dated 22.12.2023 will not be imposable on the import of the subject products i.e. Laser Engraving Machines – Ordered accordingly
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