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2005 (2) TMI 135 - SC - CustomsWhether the appellant-company operated on Market Economy Principles during the period 1st January 2000 to 30th September 2000 for the purposes of the Customs Tariff Act and the Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injuries) Rules, 1995? Held that:- no purpose would be served in remanding the matter back to the Tribunal after setting aside the order at this stage. Admittedly the Designated Authority had initiated, conducted and concluded the proceedings under Rules 1 to 6. If non-market economy principles have now to be applied then the entire process would have to start from scratch. Indeed whether China should have been treated as a non-market economy for the period in question is itself in dispute. Under Rule 17, the Designated Authority is required to submit its final finding within one year from the date of initiation of the notice or at the most by another six months if the Central Government is satisfied that there are special circumstances. The period has long since expired. The appeal is accordingly allowed and the decision of the Tribunal is set aside without any order as to costs.
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