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2016 (10) TMI 639 - CESTAT NEW DELHIImposition of ADD - Hot Rolled Flat Products of Stainless steel - import from Malaysia - N/N.28/2015-Cus ADD dated 5.6.2015 - volume of imports from Malaysia - Held that: - in terms of Rule 14 (d) of, the DA shall terminate the investigation if the value of import from particular country accounts for less than 3% of the total import of subject goods. In the present case, admittedly during POI the imports from Malaysia is above 3%. Correctness of the import data - Held that: - the issue regarding the 'country of origin' has been examined at length by the DA. It is seen from ASEAN-India FTA Agreement provides for concessional customs duty leviable on imports from Malaysia. It is noted that the DA specifically pointed out the possible misdeclaration of country of origin in order to avail preferential duty on imports. As per data analysed by the DA the subject goods coming from Malaysia covered by the ‘certificate of origin’ issued by the concerned authorities in Malaysia are considered for volume analysis. The argument of the appellant has been rejected by the DA who recorded that the appellant cannot be treated as producer of the subject goods and individual treatment cannot be granted to them for determination of their dumping margin. For the purpose of construction the normal value in Malaysia the international price of major raw material and most efficient conversion of goods has been considered along with reasonable profit. The decision in the case of Kumho Petrochemicals Co. Ltd. vs. Designated Authority [2015 (9) TMI 715 - CESTAT DELHI] not applicable as it was held that DA should disclose the international price which form the basis for construction of normal value. In the present case, the normal value has been arrived at by keeping the data furnished by the DI due to non-cooperation of Malaysian exporter. In such situation, DA is justified in examining the best available data in arriving at the constructed value. POI data - Held that: - when the import during POI gave a fair indication about quantum being above 3% there is no need to look into post POI data for investigation. Appeal rejected - ADD rightly imposed - decided against appellant.
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