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2024 (2) TMI 449

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..... dent No. 3, Domestic Industry had impugned the order before Appellate Tribunal primarily on the ground that the Adjudicating Authority had returned a finding that dumping did not lead to any price depression or that the same did not have any significant impact on the Domestic Industry warranting any levy of Anti-Dumping Duty. The Tribunal has remitted the matter to the Adjudicating Authority to re-consider the issue - the Adjudicating Authority shall consider the impact assessment of the injury arising out of the dumped import based on the data produced before the Adjudicating Authority in support of para (ii) of Annexure II of 1995 Rules and in terms of para 40 of the Tribunal s order dated 29.09.2023 by treating the observations in the or .....

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..... der. 3. Reference may be had to the judgment of the Supreme Court in Reliance Industries Ltd. vs. Designated Authority and Others, 2006 (202) ELT 23 (SC), wherein the Supreme Court has held as under:- 27. The provisions relating to injury analysis in Annexure II to the Antidumping Rules are also clear that the injury determination is always for the domestic industry as a whole and not for individual companies. 28. In our opinion, since the NIP is for the industry as a whole, it is immaterial if a particular company produces some of its inputs captively. In our opinion, for the purpose of determination of NIP, the DA is always required to take into consideration the transfer price (market value) of the inputs and not their actual cost of cap .....

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..... ommend levy of Anti-Dumping Duty on the imports. 6. Insofar as the issue of dumping and price undercutting is concerned, a positive finding was returned by the Adjudicating Authority in its final finding dated 27.10.2022, which were not in issue before the Appellate Tribunal. 7. Respondent No. 3, Domestic Industry had impugned the order before Appellate Tribunal primarily on the ground that the Adjudicating Authority had returned a finding that dumping did not lead to any price depression or that the same did not have any significant impact on the Domestic Industry warranting any levy of Anti-Dumping Duty. 8. The Tribunal has remitted the matter to the Adjudicating Authority to re-consider the issue. 9. In view of the above, this appeal is .....

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