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2016 (10) TMI 444 - AT - CustomsImposition of ADD - PVC paste resin - imported from E.U. - classification of goods after sunset review - whether imposition of ADD on the basis of eight digit classification and the inconsistency emanating thereafter in identifying the subject goods with reference to such classification maintainable? - Held that: - when the notification mentions and identifies the subject goods by name and specific tariff classification, any change in such parameters ought to be done within the ambit of law. In the present impugned findings as well as the consequent Customs Notification dated 03.07.2013, the subject goods have been identified by name as well as by classification heading upto four digit only. In other words, heading 3904 Poly Vinyl Chloride Paste Resin have been subjected to AD duty as per the rates specified therein. Admittedly, the present findings and the Customs Notification has no room for ambiguity. The matter relating to eight digit classification and the inconsistency emanating thereafter is no more a point of dispute or relevant in the present appeal proceedings. The Tribunal remanded the matter to the DA for a fresh consideration and the appellants have been given liberty to raise all the issues before the DA. Upon such direction and complying the same, the present findings were issued, as such no merit found in the appeal on this issue. Injury margin and quantification of AD duty - Held that: - the import of subject goods increased significantly and in direct consequence thereof the domestic industry lost market share. The DI lost sales volume and there is undercutting of prices. The DI was prevented from increasing the prices in line with increase in cost of production due to availability of low priced dumped import goods. It is concluded that the deterioration in profits, return on capital are apparently as a result of dumped imports - the levy of AD duty justified - appeal dismissed - decided against appellant.
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