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2016 (10) TMI 639

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..... ned at length by the DA. It is seen from ASEAN-India FTA Agreement provides for concessional customs duty leviable on imports from Malaysia. It is noted that the DA specifically pointed out the possible misdeclaration of country of origin in order to avail preferential duty on imports. As per data analysed by the DA the subject goods coming from Malaysia covered by the ‘certificate of origin’ issued by the concerned authorities in Malaysia are considered for volume analysis. The argument of the appellant has been rejected by the DA who recorded that the appellant cannot be treated as producer of the subject goods and individual treatment cannot be granted to them for determination of their dumping margin. For the purpose of construction .....

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..... pellant is the exporter of Hot Rolled Flat Products of Stainless steel (the subject goods) from Malaysia. Aggrieved by the Final Findings dated 9.3.2015 of the Designated Authority, Directorate General of Anti-Dumping and Allied Duties, Ministry of Commerce and Industry and Customs Notification No. 28/2015-Cus ADD dated 5.6.2015 issued by the Ministry of Finance, the present appeal is filed. 2. The brief facts of the case are that M/s Jindal Stainless Ltd. (Indian producer) approached the Designated Authority (DA) for initiating investigation on import of subject goods for imposition of anti-dumping duty. The DA initiated the investigation on 11.3.2014. After following the procedure set out as per Customs Tariff (Identification, Assessme .....

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..... rding import from Malaysia being de-minimis is factually not correct. The import data for the POI has been correctly taken which is above de-minimis. 6. The Id. A.R. for the Revenue supported the findings of the Designated Authority and also AD levy by Customs Notification. 7. We have heard all the sides and examined the appeal records including written submissions. The appellant is also contesting levy of anti-dumping duty on imports from Malaysia. The main ground is that the exports from Malaysia to India too low. We find that in terms of Rule 14 (d) of, the DA shall terminate the investigation if the value of import from particular country accounts for less than 3% of the total import of subject goods. In the present case, admitted .....

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..... asis for construction of normal value. In the present case, we note that the normal value has been arrived at by keeping the data furnished by the DI due to non-cooperation of Malaysian exporter. In such situation, we find that DA is justified in examining the best available data in arriving at the constructed value. 10. The appellant also pleaded that import figure from Malaysia during POI should be continued with the post POI data. We find that when the import during POI gave a fair indication about quantum being above 3% there is no need to look into post POI data for investigation. 11. After careful consideration of all the issues raised in the appeal and the final findings of the DA, we find no merit in the present appeal and acc .....

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