As per notification No. 81/ 97-Cus dated 24.10.97 acrylic fibre falling under heading 55.03 of the first schedule to the Custom Tariff Act, 1975 is leviable to anti-dumping duty.

2.    On the basis of a report that Acrylic Tow and Acrylic Top are sought to be cleared without payment of anti-dumping duty, Board in consultation with MOC has decided that Acrylic Top and Acrylic Tow are also leviable to anti-dumping duty.

3.    Past clearance, if any may also be reviewed in light of this clarification.