Home Case Index All Cases Customs Customs + AT Customs - 2003 (8) TMI AT This
Issues:
1. Challenge against the upward revision of anti-dumping duty. 2. Treatment of China as a non-market economy. 3. Working out the normal value of Chinese goods. 4. Imposition of anti-dumping duty on all grades of ring magnets. 5. Exclusion of varieties not manufactured in India from duty. Analysis: 1. The appeal challenged the recommendation for a higher anti-dumping duty on Hard Ferrite Ring Magnets. The Designated Authority proposed a duty based on the difference between US $1123.8 per MT and the landed value of the imported magnets from China. The appellant contended that imposing duty on all grades, including those not made in India, caused hardship to importers without benefiting domestic manufacturers. 2. The Designated Authority's final findings were questioned on various grounds, including treating China as a non-market economy. The appellant argued that the imposition of duty on all grades of magnets, regardless of production in India, was unjust. The appeal focused on the impact of duty on varieties not manufactured domestically, suggesting that excluding such varieties would alleviate the challenges faced by magnet users. 3. The Tribunal directed the Designated Authority to identify a techno-commercial marker to classify different grades/sizes of magnets based on technical and commercial data. The Authority was instructed to consider expert advice and submit a report, leading to a modification in the Customs Notification to exclude grades not produced in India from the anti-dumping duty. 4. The legal analysis emphasized the causal link between injury to the domestic industry and the import of dumped goods. It was clarified that only magnets with energy product (BH max) 2.8 MGOe and above, as identified by the domestic industry, should be subject to anti-dumping duty. The exclusion of grades not manufactured in India was deemed necessary to protect domestic manufacturers without unfairly burdening importers. 5. The judgment highlighted the importance of distinguishing characteristics like energy product (BH max) in categorizing magnets for duty imposition. The modification in the Customs Notification specified the exclusion of varieties below 2.8 MGOe, aligning with the technical specifications provided by the domestic industry. Ultimately, the appeal was granted in favor of modifying the duty criteria to reflect the specific characteristics of the magnets produced domestically.
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