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2016 (10) TMI 470

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..... exceed the margin of dumping under Article 9.3 and recommends imposition of lesser duty, if such lesser duty would be adequate to remove the injury to the Domestic Industry. The principles laid down in Annexure III for cost of production categorically state best utilization of raw material/utilities/production capacities are to be considered. The reason is mentioned in the said principles. This is to nullify injury, if any, caused to DI due to inefficiency. It is not necessary for the DA to specifically identify such inefficiencies while constructing cost in normal situation, and the cost construction has to be followed in terms of the principles laid down under para 4 of Annexure III. Wherever there is identified 'other causes' which ar .....

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..... umping investigation with reference to the subject goods was initiated by the Designated Authority (DA), Directorate General of Anti Dumping and Allied Duties, Ministry of Commerce and Industry on 26/12/2008. Based on preliminary finding provisional AD duty was imposed vide Customs Notification dated 30/07/2009. Based on final finding dated 24/12/2009, a definitive anti dumping duty was imposed vide Notification dated 28/1/2010. A mid-term review was also conducted and the AD duty was continued after enhancement vide Notification dated 26/4/2013. Based on application from the appellants and M/s Hi-Tech Carbon (DI) sunset review investigation was conducted by the DA. Final finding dated 01/10/15 was notified by the DA on conclusion of the r .....

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..... or working out the non-injuries price, namely . :- (i) The best utilization of raw materials by the constituents of domestic industry, over the past three years period and the period of investigation, and at period of investigation rates may be considered to nullify injury, if any, caused to the domestic industry by inefficient utilization of raw materials ; (ii) The best utilization of utilities by the constituents of domestic industry, over the past three years period and period of investigation, and at period of investigation rates may be considered to nullify injury, if any, caused to the domestic industry by inefficient utilization of utilities ; (iii) The best utilization of production capacities, over the past three .....

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..... nt on Anti Dumping specifically provides that the amount of anti dumping duty should not exceed the margin of dumping under Article 9.3 and recommends imposition of lesser duty, if such lesser duty would be adequate to remove the injury to the Domestic Industry. We note that determination of NIP (fair Selling Price) involves complex issues as it is to arrive at a selling price in a hypothetical situation. The appellant is pleading that in the present case no other factor causing injury to the DI has been identified by the DA. Hence, there is no justification to follow best utilization principle to fix price. We find that the principles laid down in Annexure Ill for cost of production categorically state best utilization of raw material/util .....

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