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2016 (10) TMI 69 - CESTAT NEW DELHIImposition of Anti Dumping Duty - Pentaerythritol - imported from European Union, except Sweden - Customs Tariff (Identification, Assessment and Collection of Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Customs Notification dated 20.06.2012 - Held that: - It is seen that the increase in demand is higher than the increase in production/ sales of the D.I. In spite of improvements in production, sales and capacity utilization, the price parameters of D.I. have significantly deteriorated during the POI. It is brought out in the final findings that the profitability of D.I. improved in 2007-2008 as a result of A.D. duty imposed on imports from other dumped sources. The return on investment should be adopted based on consistent practice followed by the D.A. and the claim made by D.I. There is no legal basis to adopt the resale price of related party in India for calculation price under cutting and injury margin. The landed price is to be as per Section 9(A)(1b). The data for different period cannot be compared. The significant adverse impact of dumped imports may be established in terms of any one or more parameters listed as per the A.D. Rules. Appeal dismissed - decided against appellant.
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