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TMI Blog2018 (3) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... , the data of the Domestic Industry is to be used to calculate NIP - The contention that the cost of production of JSW for manufacture of HR coil to calculate NIP for JSCPL is not in line with requirements of Annexure III to AD rules. JSW is not a part of DI in the present case. There is no mandate either in terms of WTO agreement or AD rules for the DA to recommend AD duty in a particular form. The DA will consider the facts and circumstances of each case during the course of investigation and recommend the AD duty accordingly. This can be based on reference price or fixed duty or ad-valorem - fixing AD duty based on reference landed value is one of the accepted method which has been followed in the past including for various steel prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from China and EU. The DA issued Public Notification dated 29/06/2016 initiating anti dumping investigation. Preliminary findings were issued on 20/10/2016 recommending provisional anti dumping duty. The DA followed the procedure as stipulated under Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and issued his final findings on 30/08/2017 recommending anti dumping duty on such imports. Accepting the said recommendations, Notification No. 49/2017- CUS (ADD) dated 17/10/2017 was issued by the Ministry of Finance imposing definitive anti dumping duty on the import of subject goods from the specified countries. The AD duty was to be fixed base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticulars of coking coal/met coke had increased substantially affecting the DI. The analysis of the DA in this regard is not proper and specific. No reasons were recorded for rejecting the concerns of the DI with reference to improper fixation of NIP and AD duty. 5. The learned Counsel for DA supported the findings recorded by the DA. While recommending the imposition of AD duty, he submitted that the DA followed the pricing of the raw material as it was done in cold rolled steel case resulting in final finding dated 10/09/2017. The DA in that case used transfer price, being a market price, for HR coils as input cost for CR coils manufactured by JSCPL. As such, JSCPL who did not challenge the said finding cannot challenge the method in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No grievance or contest was raised against such method. Even otherwise, when there is an available admitted transfer price as a market price, we find no reason for the DA not to consider the same. In fact, we note that JSCPL is a separate legal entity though a subsidiary of JSW. The actual purchase cost (market price) of the raw material, as per the books of accounts maintained by the appellant, were considered for calculating NIP. We also note that in terms of para (iii) of Annexure III of AD Rules, the data of the Domestic Industry is to be used to calculate NIP. The DA has used the input cost data of JSCPL as per the books of accounts to compute NIP. The contention that the cost of production of JSW for manufacture of HR coil to calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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