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Issues Involved:
1. Time-barred investigation by the Authority. 2. Methodology for determining the normal value of catalysts. 3. Determination of injury margin and consideration of fair selling price of domestic catalysts. 4. Fixing two dumping margins for the same catalysts based on end-use. Issue-wise Detailed Analysis: 1. Time-barred Investigation by the Authority: The Tribunal rejected the contention that the investigation was barred by time, holding that the Central Government had extended the time for the inquiry upon the Authority's request. The Tribunal noted that it had no jurisdiction to question this extension and that the respondent's participation without objection precluded them from challenging it post-decision. 2. Methodology for Determining the Normal Value of Catalysts: The Tribunal concluded that anti-dumping duty is exporter and exporting country specific. It identified three options under Section 9A(1)(c) of the Tariff Act for determining the normal value: - Comparable price in the ordinary course of trade in the exporting country. - Price to an appropriate third country if no domestic market exists. - Cost of production in the country of origin plus administrative, selling, and general costs and profits. The Tribunal found that the Authority erred by relying on the list price of another manufacturer (M/s. Sud Chernie of Germany) instead of the respondent's cost of production. The Supreme Court disagreed, stating that the Authority had the discretion to reject the respondent's evidence if it was found lacking and could rely on other comparable prices within the European Union, considering it a single market. 3. Determination of Injury Margin and Consideration of Fair Selling Price of Domestic Catalysts: The Tribunal criticized the Authority for not properly determining the injury margin and not considering the fair selling price of domestic catalysts. The Supreme Court upheld the Authority's findings, noting that the respondent's failure to provide necessary export price information justified the Authority's reliance on best judgment assessment and comparable prices from the European Union. 4. Fixing Two Dumping Margins for the Same Catalysts Based on End-use: The Tribunal rejected the Authority's method of fixing two different dumping margins based on end-use, arguing that anti-dumping duties should not vary by end-use. The Supreme Court overturned this, explaining that different import duties based on end-use justified varying dumping margins. The Authority's determination of different margins due to different customs duties was deemed appropriate. Conclusion: The Supreme Court upheld the Authority's methodology and findings, rejecting the Tribunal's restrictive interpretation of the statute. The investigation was deemed timely, the methodology for determining the normal value was validated, and the fixing of different dumping margins based on end-use was justified. The appeals were allowed with costs, setting aside the Tribunal's orders.
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