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2016 (11) TMI 132

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..... AD duty shall be reduced from quantum of SG duty and only the difference shall be charged as SG duty - DA has recorded that the growth of the domestic industry in terms of sales, production and capacity utilization was positive whereas growth in respect of profits, return on investment, cash profits and inventories was negative - the subject countries have surplus disposable capacities for production of subject goods and in the event of withdrawal of AD duties there is likelihood of the surplus capacities being utilized to enhance exports at dumped prices. AD duty imposed therein is to be effective for a period of five years from that date. We find that the original notification extension and the impugned notifications are issued in exe .....

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..... f the subject goods [P x 13 (6 PPD)] was modified vide Notification No. 92/2011 dated 20/09/2011. The AD duty imposed was extended upto 04/5/2014 by the Central Government. The DA initiated sunset review on 30/4/2013. After following the procedure set out in Customs Tariff [Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination Injury] Rules, 1995, the DA recommended continuation of AD duties on the subject goods. The AD duties were notified by the impugned customs notification. The appellants representing Indian users are challenging the said continued imposition of AD duties. 3. The learned Counsel for the appellant submitted that : (a) the principle of non-attribution as per para .....

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..... 5. Learned Counsel for the DA and learned AR for Revenue supported the Final Findings of the DA and the continued imposition of AD duty on subject goods. They specifically highlighted the various relevant factors as discussed in the Final Findings. 6. We have heard all the parties as above and carefully examined appeal papers and written submissions. 7. The continued imposition of AD duties on rubber chemicals consequent on sunset review by DA is under challenge. To begin with we note that there are six rubber chemicals which are subjected to AD duties. The appellants tried to make a case against such imposition in general as well as on specific chemicals. 8. The first point of the appellant is that when there was an investig .....

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..... the DA. We note that imports of PX 13 were significantly undercutting the prices of the DI even after adding customs duty, AD duty and SG duty. The performance of DI deteriorated over the injury period in respect of various parameters. 10. The import of CBS increased significantly in absolute terms. The imports were significantly undercutting the price of the DI as price could not be increased in proportion to increase in cost. The profitability and return on investment declined for DI during POI. 11. It is relevant to note that the subject countries have surplus disposable capacities for production of subject goods and in the event of withdrawal of AD duties there is likelihood of the surplus capacities being utilized to enhance ex .....

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