2000 (11) TMI 170 - AT - Customs

Summary

Issues:
1. Revision of anti-dumping duty on Nylon Tyre Cord Fabrics (NTCF) exports.
2. Challenge to imposition of duty based on findings of Designated Authority.
3. Revision of injury margin calculation and imposition of duty in US Dollar terms.

Issue 1: Revision of anti-dumping duty on NTCF exports
The judgment addresses appeals regarding the imposition of anti-dumping duty on Nylon Tyre Cord Fabrics (NTCF) exported from South Korea, Indonesia, Thailand, and Taiwan into India. Formosa Taffeta Co. Ltd.'s appeal is allowed due to an error in the computation of dumping margin, as their export price was slightly higher than the normal value, leading to the duty being set aside. The appeals by Thai Baroda Industries Ltd. and Automotive Tyre Manufacturers Association challenging the duty imposition are rejected based on findings that the Indian industry suffered injury due to dumping.

Issue 2: Challenge to imposition of duty based on Designated Authority's findings
The Designated Authority's findings on dumping causing injury to the domestic industry are upheld, with the Authority considering various parameters like import volumes, market share, profitability, and sales realization. The appeal submissions claiming no causal link between imports and industry injury are dismissed, as the Authority's analysis supported the imposition of anti-dumping duties.

Issue 3: Revision of injury margin calculation and duty in US Dollar terms
The Association of Synthetic Fibre Industries appeals for an upward revision of the duty and imposition in US Dollar terms. The grievance regarding the computation of injury margin is upheld, as the addition of 2% handling charges in landed value is deemed unjustified. The duty is revised accordingly, and the imposition of duty in US Dollar terms is accepted based on previous decisions. The judgment revises the duties imposed under Notification No. 32/2000-Cus. for different exporters from South Korea, Indonesia, Thailand, and Taiwan.

In conclusion, the judgment addresses appeals related to the imposition of anti-dumping duties on NTCF exports, with decisions made based on the calculation of dumping margin, injury to the domestic industry, and revision of duty calculation methods. The judgment provides detailed analysis and reasoning for upholding or setting aside the duties imposed, ensuring compliance with relevant legal provisions and past decisions.