https://www.scconline.com/blog/post/2016/10/15/rule-7-of-the-customs-tariff-identification-assessment-and-collection-of-anti-dumping-duty-on-dumped-articles-and-for-determination-of-injury-rules-1995-to-be-interpreted-literally/
Rule 7 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to be interpreted literally