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2016 (10) TMI 470 - CESTAT NEW DELHIQuantification of ADD - carbon black used in rubber applications - import from China PR, Russia and Thailand - sunset review - Customs Notification No. 54/2015 - CUS (ADD) dated 18/11/15 - whether the DA should have arrived NIP on actual cost data submitted by DI instead of constructed costing based on best utilization of raw material/utilities by the DI? - was the best utilization principle to fix price correct? - Held that: - India is following lesser duty rule for fixing anti dumping duty. Article 9 of the Agreement on Anti Dumping specifically provides that the amount of anti dumping duty should not exceed the margin of dumping under Article 9.3 and recommends imposition of lesser duty, if such lesser duty would be adequate to remove the injury to the Domestic Industry. The principles laid down in Annexure III for cost of production categorically state best utilization of raw material/utilities/production capacities are to be considered. The reason is mentioned in the said principles. This is to nullify injury, if any, caused to DI due to inefficiency. It is not necessary for the DA to specifically identify such inefficiencies while constructing cost in normal situation, and the cost construction has to be followed in terms of the principles laid down under para 4 of Annexure III. Wherever there is identified 'other causes' which are causing injury to the DI, apart from dumping of subject goods, the cost construction has to be arrived at after applying the normation principle. The DA is bound by the principles laid down in the said Annexure as it is part of the statutory provisions of AD Rules, 1995. When the DA is following the statutory principles, the same cannot be faulted on the ground of perceived grievance. No specific empirical data has been pleaded by the appellant to challenge the correctness of cost construction by the DA. Rather, the challenge is on the principles laid down in Annexure III - no reason to interfere with the findings of the DA - appeal dismissed - quantification justified - decided against appellant.
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