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2016 (11) TMI 132 - CESTAT NEW DELHISunset review - Notification No. 35/2014 - CUS (ADD) dated 24/7/2014 - there are six rubber chemicals which are subjected to AD duties - When there was an investigation and imposition of safeguard duty on one of the subject goods then provisions of para (v) of Annexure II of AD Rules should been carefully examined and applied by the DA - Held that: - there is no legal bar to have both AD duty and safeguard duty on a particular product at the same time. The only bar is that the DI should not be granted dual protection for the same injury. The AD duty imposed clearly stated that the quantum of 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 exercise of specific powers vested under Section 9A of the Customs Tariff Act readwith AD Rules 18 and 23 - Appeal dismissed.
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