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2016 (10) TMI 605 - AT - CustomsLevy of Anti Dumping duty - challenging the finding of the DA - caustic soda - chlorine - imported from China P.R. and Korea R. P. - costing of chlorine emerging during the manufacture of caustic soda - whether or not the chlorine emerging during the process of manufacture of subject goods has "Equal Economic Importance"? - is chlorine a joint product of the status equal to caustic soda? - Held that: - when more than one product emerge during the common manufacturing process, two or more those can be considered to have "Equal Economic Importance" if they give equal economic return or monetary benefit to the producer. In such situation these products can be considered as joint/ co-products. Even if chlorine has fluctuating price showing upward trend during certain times, cannot economically realise that much benefit to the producer in India as equal to caustic soda. Admittedly, chlorine is of economic importance and the producers do realise significant benefit by sale or partly by captive consumption in making derivatives chemicals. However, it is clear, based on the evidence placed that the integrated downstream manufacture resulting in economic consumption of substantial quantum of chlorine in the DI has not reached a level which will make chlorine a product of "Equal Economic Importance" to the producer. On perusal of the cost audit report, it is seen that Chlorine has been consistently treated as by-product and the Cost Accounting Standards applicable to such treatment have been applied. The realisation out of chlorine produced shows that the position of "Equal Economic Importance" cannot be given to chlorine in the Indian context. Treatment of chlorine as a by-product is correct - appeal dismissed - decided against appellant.
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