2004 (1) TMI 414 - AT - Customs

Summary

Issues:
1. Imposition of Anti-Dumping duties on "All grades of High Styrene Resin/Rubbers" (HSR) exported from Poland and European Union to India.
2. Justification of Anti-Dumping duty on all grades of HSR.
3. Incorrect determination of normal value and dumping margin.
4. Requirement to impose duty on all varieties of HSR.
5. Distortion of domestic price due to Anti-Dumping duty.
6. Verification of data and determination of normal value by the Designated Authority.
7. Contention regarding determination of normal value solely based on data from domestic industry.
8. Acceptance of domestic sale price as normal value without verification.
9. Complaints about the scope of goods under Anti-Dumping levy.

Analysis:

1. The appeals addressed the imposition of Anti-Dumping duties on "All grades of High Styrene Resin/Rubbers" (HSR) exported to India from Poland and the European Union. The duties were imposed following a Final Finding by the Designated Authority, indicating dumping from these countries causing injury to the Indian domestic industry.

2. The exporter from Poland argued against the imposition of Anti-Dumping duty on all grades of HSR, stating that domestic manufacturers only produced HSR 1900 series. They contested the rejection of their domestic sale price as normal value, highlighting the lack of disclosure regarding the basis for determining normal price.

3. Domestic industry appellants sought an enhancement of Anti-Dumping duties, claiming incorrect determination of normal value and dumping margin. They alleged errors in the Designated Authority's consideration of data from the Polish exporter and advocated for the rejection of the exporter's data due to non-cooperation.

4. M/s. Paragon Rubber Industries contended that duty on all varieties of HSR was unnecessary since domestic manufacturers focused on HSR 1900 series. They criticized the Designated Authority for not adequately assessing the evidence provided by the domestic industry.

5. The All India Federation of Rubber Footwear Manufacturers raised concerns about the Anti-Dumping duty distorting domestic prices, affecting the procurement of HSR for footwear manufacturing. They disputed the rejection of the Polish exporter's domestic selling price as normal value, emphasizing the exporter's long-standing reputation.

6. The Tribunal reviewed all contentions and verified data provided by the parties, particularly the Polish exporter. Discrepancies were found during the verification process, leading to adjustments in the determination of normal value to align with manufacturing costs and profitability requirements.

7. The Tribunal dismissed the argument that normal value should solely rely on data from the domestic industry, emphasizing the need for a comprehensive assessment from various sources. The Designated Authority's determination based on verified data was considered more reliable than data collected by the domestic industry.

8. The Tribunal rejected the plea to accept the domestic sale price of the Polish exporter as normal value without verification. It upheld the Designated Authority's modification of production costs for accurate determination of normal price, dismissing claims of an overly broad scope for the Anti-Dumping levy.

9. Based on the above analysis, the appeals were deemed meritless and rejected by the Tribunal, affirming the Anti-Dumping duties imposed on HSR exports to India from Poland and the European Union.