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2004 (7) TMI 109

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..... and Korea resulted in material injury to the domestic industry. In pursuance to the final findings of the Designated Authority, the Central Government issued Notification No. 62/97, dated 30-7-1997. Being aggrieved by the said Notification, the importer filed an appeal to the Customs Excise and Gold (Control) Appellate Tribunal (now Customs, Excise and Service Tax Appellate Tribunal). The appeal filed by the importer was dismissed [2000 (119) E.L.T. 157 (Tri.)]. The importer filed Special Leave Petition against the order passed by the Tribunal before the Hon'ble Supreme Court. The appeal is admitted and still pending for disposal. 2. On 30-6-1999, the Designated Authority on the basis of an application made by the domestic industry issued a notification initiating an investigation/review of the Anti Dumping Duty being imposed on the NBR which was notified by the Central Government by notification dated 30-7-1997. The Designated Authority terminated the review investigation on 4-5-2000 in view of the request made by the domestic industry. Thereafter, the Designated Authority issued notification dated 24-5-2000 suo motu initiating another review investigation in respect of NRB. The .....

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..... butadiene rubber falling under Chapter 40 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, Korea RP and Germany, and imported into India, an anti-dumping duty at the rate which is equivalent to the difference between the amount mentioned in Column (4) of the Table below and the landed value of imports per metric tonne. Table S. No. Name of Country Exporter/Producer Amount (US $) MT (1) (2) (3) (4) 1. Korea RP Korea Kumho Petrochemical Co. 1692.12 Hyundai Petrochemical Co. Ltd. 1908.28 All other exporters/producers 1902.28 2. Germany Bayer AG 2314.8 All other exporters/producers 2314.8 Explanation. - For the purpose of this notification - (a) "landed value" means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under Section 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act." 4. M/s. Puneet Resins filed three appeals. Appeal No. C/596/2002-AD challenges the initiati .....

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..... td. who are manufacturer/exporter of NBR is also that during the pendency of sunset review the imposition of an anti-dumping duty was extended upto 30-9-2002 vide Notification No. 8/2002 whereas the present notification was issued on 10-10-2002 for continuation of an anti-dumping duty and the same is not sustainable. 9. The contention of M/s. Korea Komho Petrochemical Co. Ltd. is also that the information supplied to the Designated Authority on confidential basis was disclosed to the interested parties. Therefore, the Designating Authority contravened the provisions of Rule 7 of the Rules and the whole proceedings are vitiated on this account only. The contention of the exporter is also that the Designated Authority without any evidence inflated the cost of production during the period of investigation by disallowing the eligible adjustment for advertisement, research and development expenses which resulted in findings based on the inflated cost of production as compared to the actual cost of production during the period in question. They also pleaded that the Designated Authority has no power to base the quantum of anti-dumping duty based on landed value concept. The contention .....

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..... rem duty, and (iii) Variable duty. 14. The fixed duty is the difference between the normal value and export price or the difference between the non-injurious price and the landed cost of the article, whichever is lower. Ad valorem duty is expressed as percentage of CIF value of imported goods. Variable duty is based on a reference price which will be the export price during the period of investigation plus customs duty plus the fixed duty as determined. The anti-dumping duty payable on any consignment will be the difference between the reference price so determined and the landed value of the consignment in question. 15. The contention of the appellants and the Intervener is that the landed value includes all duties of customs. In case, there is a variation in customs duty after the period of investigation, in such a case, the importer has to pay higher duty. We find that as there are three forms of levying an anti-dumping duty and the duty is levied by adopting one of the form, the appellants cannot say that they are prejudiced by adopting a particular form in respect of levy of duty. In the present case, the customs duty is reduced after the period of investigation a .....

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..... Designated Authority adopted the methodology of weighted average to weighted average grade comparison for the purpose of evaluation of normal value, cost of production and the export price to India. The Designated Authority also while evaluating the normal value for domestic sales, had excluded all those transactions which were not made in the ordinary course of trade after evaluating the weighted average cost of production. The export price was also fixed after taking into consideration the adjustments claimed by the appellants. In these circumstances, we find no merits in the contention of the appellants in this regard also. 18. The appellants also submitted that the initiation of sunset review is not sustainable in view of the Trade Notice issued by the Ministry of Commerce. We have perused the trade notice No. 1/99, dated 21-4-1999 which only prohibits an interim review within one year of the imposition of an anti-dumping duty. The present proceedings are in respect of sunset review which is necessary at the end of five years as an anti-dumping duty is levied only for five years. The Designated Authority has to review the need for continued imposition of the anti-dumping dut .....

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