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2016 (11) TMI 34 - AT - CustomsQuantification of rate of ADD - Plain Medium Density Fibre Board - imported from China PR, Malaysia, New Zealand, Thailand and Sri Lanka - N/N. 116/2009-Cus ADD dated 08.10.2009 - advertising expenses - Held that: - Regarding non-inclusion of advertising expenses for NIP calculation, we find that the claim of the appellant is incorrect. We have perused the confidential calculation of non-injurious price submitted by the counsel for the DA. We note that under the Administrative heads, advertising and sales promotion expenses have been fully allowed as claimed by the appellant. On this, we find no merit in the argument of the appellant. Bonafidiness of accounting followed by Merbok - Held that: - we find that the DA has verified the data submitted and had discussions on various points before arriving at his conclusion. Spot verification is not always required. Area based exemption - Held that: - the DA has to consider the material facts relevant to the period. The future possibility of continuing exemption or termination of such exemption cannot be predicted and factored into while arriving at the findings on material injury for DI. The relevant facts available in record have been examined to draw conclusion. Appeal rejected - decided against appellant.
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