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2000 (2) TMI 261

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..... of acrylic fibre; (b) the domestic industry has suffered material injury; (c) the causal link between dumping and injury is established. 55. The Authority confirms the preliminary findings with regard to imposition of Anti-dumping duty and recommends imposition of definitive anti-dumping duties on all imports of acrylic fibre falling under customs sub-heading Nos. 5501.30 and 5503.30 of the Customs Tariff Act as specified under para relating to product under consideration originating in or exported from Japan, Spain, Portugal and Italy. The anti-dumping duty shall be the difference between the amount mentioned in column 4 and the landed price of imports per Kg., subject to a minimum of anti-dumping duty per Kg. as mentioned in column 5 below. S. No. Country Name of the producer Amount (Rs. per Kg.) Amount (Rs. per Kg.) 1 2 3 4 5 1. Japan Asahi Chemical Industries Ltd. 81.36 7.63 Mitsubishi Rayon Co. Ltd. 79.57 4.69 Toyobo Co.Ltd. 77.09 2.69 Any other exporter 81.36 7.63 2. Spain any exporter 82.00 14.14 3. Portugal any exporter 74.22 4.97 4. Italy any exporter 81.12 10.66 56. Landed value of imports for the purpose shall be the assessable va .....

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..... a position to satisfy the Customs authorities at the time of import of the goods that the goods in question are the produce of particular producers. 3.1. The appellants have also submitted that the imposition of minimum anti-dumping duty per Kg. as mentioned in Column 5 of the Table contained in the order is also not legally correct. Reliance in this regard was placed on the decision of the Tribunal in the case of M/s. B.L.A. Industries and Others vide Final Order No. C/6-15/2000-AD, dated 21-l-2000 [2000 (116) E.L.T. 67 (T)]. 4. The appeal of M/s Oswal Woollen Mills Ltd. submits that the order has been passed without supplying all the relevant information to the appellants. It has been submitted that as the Designated Authority treated information with regard to important relevant materials like normal value of exported goods as confidential, the appellants were not able to make effective representation of their case. The appellant also contends that the finding regarding injury to domestic industry is not borne out by facts. Further, the D.A. was incorrect in bringing Tow within the scope of the enquiry. 5. With regard to the injury to the domestic industry, th .....

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..... ng with their petition which showed that the domestic industry had incurred loss continuously for four years from 1993-94 to 1996-97 to the tune of Rs. 8361.37, Rs. 4664.25, Rs. 7141.06 and Rs. 5362.59 (in lacs) respectively. He also referred to the balance sheet of M/s. Indian Acrylics Ltd. which showed that the profit of Rs. 12.34 crores was possible in 1996-97 only on account of the write off/waiver of large amounts of loans which the appellants had defaulted. He referred in particular to the following entry in the balance sheet :- "14. Rehabilitation Package and treatment of Interest on Loans and depreciation : In terms of Financial package approved by IFCI, the lead Institution, company have been granted certain waivers and relief in interest and commitment charges. Relief of Rs. 20,51,57,343/- pertaining to the year 1992-93 have been adjusted in cost of the Fixed Assets. Relief of Rs. 17,94,51,698/- pertaining to the year 1993-94 and 1994-95 have been shown as prior period adjustment. Interest for the current year have been provided in terms of package sanctioned by IFCI, ADB & BANKS are yet to give approval for their share in waiver & reliefs amounting Rs. 5,72,19,000 .....

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..... ed by the producers themselves or by an export house. This is the requirement under Rule 17(3) of the Anti-Dumping Rules. We, therefore, hold that wherever the imported goods are identified to the satisfaction of the jurisdictional Customs authorities as the produce of any of the three Japanese producers, they shall be subjected to anti-dumping duties at the rates fixed for the goods produced by those producers. This shall be the position even when the export is by or through a trading house. Accordingly, the appeal of M/s. Marubeni Corporation on this issue is allowed. 7.1. With regard to the rate of anti-dumping duty, we have already held in our order in the case of M/s. B.L.A. Industries that the duty has to be imposed in US Dollar terms and not in Indian Rupees. That decision covers the issue in this case also. We have also held in the same order that imposition of minimum anti-dumping duty is not permissible in law. Therefore, the recommendations in the final findings insofar as they relate to imposition of minimum anti-dumping duty are set aside. 8. Coming to the appeal of M/s Oswal Woollen Mills Ltd., in respect of the issue regarding treating information as conf .....

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