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TMI Blog2016 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... S. K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Appellants By: Mr. Sharad Bhansali & Sh. Jitendra Singh, Advocates Shri Amit Singh, Advocate for the Designated Authority. Revenue By: Shri Govind Dixit, A.R. Ms. Reena Khair, Sh. Rajesh Sharma, Ms. Rita Jha, Sh. Ankur Sharma and Shri Darpan Bhuyan, Advocates for interested party ORDER Per B. Ravichandran: This a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginating in or exported from China PR, Indonesia, Thailand and UAE. Notification No.6/2013-Cus. ADD dated 12.4.2013 was issued imposing AD duty. The appellant while supporting the imposition of AD duty, are aggrieved on the quantification of such duty in respect of Gypsemna, the producer exporter from UAE. The appellant's main argument against the finding is that the DA should have rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cost. Regarding adjustment requested by the exporter, only time taken to reach full capacity is considered. 4. Ld. Counsel for Gypsemna submitted that the normal value and costing in respect of the subject goods produced by them have been correctly arrived at by the DA. The alleged related party transaction has also been examined by the DA for arriving at value based on normal transaction. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the said producer exporter the DA has considered the standard accounting norms. The DA has noted that Gypsemna have sold the subject goods to independent entities as well as to a related company. The sales of subject goods to the related company have been noted to be in the ordinary course of trading and have been accepted by the authority for determination of normal value. 6. After careful co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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