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2001 (4) TMI 116 - AT - Customs
Issues involved:
1. Challenge to the imposition of anti-dumping duty on Oxo Alcohols.
2. Inclusion of Normal Hexanol in the category of Oxo Alcohol.
3. Exclusion of Nonanol from the investigation.
Analysis:
1. The appeals challenged the imposition of anti-dumping duty on Oxo Alcohols, originating from various countries, based on Notification No. 109/2000-Customs. The Designated Authority's methodology in fixing the dumping duty was contested by the appellants. One appellant questioned the proper application of principles outlined in Annexure 1 to the Anti-Dumping Rules. Another appellant raised concerns about the inclusion of Normal Hexanol in the category of Oxo Alcohol subject to anti-dumping duty. The third appellant, representing the domestic industry, argued against the exclusion of Nonanol from the imposition of anti-dumping duty.
2. In appeal C/412/2000, the main issue was whether the Designated Authority correctly followed Annexure 1 to the Anti-dumping Rules in determining the dumping margin for Oxo Alcohols exported to India. The appellant argued that the comparison between export price and normal value should have been made at the same time, rather than projecting backwards. The Tribunal found that the dumping margin calculated by the Designated Authority was not in line with the legal provisions and adjusted the anti-dumping duty accordingly.
3. Appeal C/411/2000 focused on whether Normal Hexanol should be considered a "like article" to the Oxo Alcohols under investigation. The Designated Authority's inclusion of Normal Hexanol was challenged, with the Tribunal determining that Normal Hexanol did not qualify as a "like article" due to lack of interchangeability or resemblance with the other articles. The Authority's decision to impose anti-dumping duty on Normal Hexanol was vacated.
4. In appeal C/407/2000, the question of excluding Nonanol from the investigation was addressed. The appellant argued that Nonanol should be considered a "like article" and subjected to anti-dumping duty. However, the Tribunal found that Nonanol did not exhibit similarities with the other alcohols under investigation, leading to the dismissal of the appeal.
5. The Tribunal ultimately allowed appeal C/411/2000, vacating the anti-dumping duty on Normal Hexanol, and dismissed appeal C/407/2000. Appeal C/412/2000 was allowed by reducing the anti-dumping duty on 2-Ethyl Hexanol imported from Saudi Arabia. The appeals were disposed of by amending the relevant notification to reflect the adjusted anti-dumping duties.