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2018 (3) TMI 1394 - CESTAT NEW DELHIAnti Dumping Duty - quantification of duty - colour coated/pre-painted flat products of alloy or non-alloy steel - import from China PR and EU - Held that: - when there is an available admitted transfer price as a market price, there is no reason for the DA not to consider the same. In fact, JSCPL is a separate legal entity though a subsidiary of JSW. The actual purchase cost (market price) of the raw material, as per the books of accounts maintained by the appellant, were considered for calculating NIP. We also note that in terms of para (iii) of Annexure III of AD Rules, the data of the Domestic Industry is to be used to calculate NIP - The contention that the cost of production of JSW for manufacture of HR coil to calculate NIP for JSCPL is not in line with requirements of Annexure III to AD rules. JSW is not a part of DI in the present case. There is no mandate either in terms of WTO agreement or AD rules for the DA to recommend AD duty in a particular form. The DA will consider the facts and circumstances of each case during the course of investigation and recommend the AD duty accordingly. This can be based on reference price or fixed duty or ad-valorem - fixing AD duty based on reference landed value is one of the accepted method which has been followed in the past including for various steel products produced by the same appellants. Appeal dismissed.
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