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TMI Blog2006 (1) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Tariff Act imposing anti-dumping duty and has prayed for annulling the final findings and the notification imposing duties and seeking modification of the notification to the extent of the products manufactured by the domestic industry or to vary the anti-dumping duty corresponding to the different categories and grades. 2. On 6-8-2001, the designated authority initiated the investigation on the basis of the petition filed by M/s. SPL Ceramics Ltd., M/s. H & R Johnson India Ltd. and M/s. Murudeshwar Ceramics Ltd. The designated authority notified its preliminary findings by notification dated 3-12-2001 with regard to anti-dumping investigations concerning imports of vitrified/porcelain tiles originating in or exported from C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty, as no reasons were provided for change of the imposition of duty by the authority in the final findings. It was also submitted that due to change from variable to fixed, if imports are at a higher rate then the importer has to pay a higher anti-dumping duty. It was argued that the authority while imposing the anti-dumping duty has not considered the necessity to look into the proper description of article imported into India, and the petition of the Domestic Industry also did not give proper description of the article. It was argued that the appellant importer has cooperated in the investigation, and there was no evidence placed in the public file regarding the specific sizes of the tiles on with anti-dumping duty is to be imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable information placed before him. It was argued that the imposition of the variable duty at the time of preliminary findings and changing the same to fixed duty is not arbitrary, as the Designated Authority has the option to change the type of duty and the importer has to show that he is prejudiced which was not shown in this case. It was submitted that the Designated Authority has to grapple with the imposition of the duty as a product which is of multiple variation depending upon the patterns, sizes, hence the change of duty form from variable to fixed is right and unassailable. Arguments on behalf of Designated Authority : 5. The learned Advocate appearing for the Designated Authority submits that the Designated Authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority has followed the provision of Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (for brevity sake henceforth referred to as ADD Rules). 6.4 As per the provisions of the ADD Rules the Designated Authority has to first identify the article liable for anti-dumping duty. In this case the Designated Authority has identified the "vitrified/porcelain tiles" as article liable for anti-dumping duty. It is also not in dispute that the vitrified/porcelain tiles come in different sizes/colours/types and patterns. The vitrified/porcelain tiles would have different patterns and colour shades depending upon the market demand. To arrive at a conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /porcelain tiles. The products which are imported are closely resembling the characteristics of those articles on which anti-dumping duty is sought to be imposed. 6.6 Under the scheme of the imposition of Anti Dumping Duty, the Designated Authority is required to determine whether the dumped products caused injury to the Domestic Industry. In this case it is evident that the products imported by the appellants can be substituted for the products manufactured by the Domestic Industries. The imported products viz. 2' x 2' vitrified/porcelain tiles can definitely replace the 1' x 1' vitrified/porcelain tiles manufactured by the Domestic Industry, inasmuch as the user will prefer to use the dumped low cost imported tiles of a bigger size ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are known in the market in which they are traded with reference to the area covered by them i.e. per Sq. m., the imposition of anti-dumping duty on per Sq. m. basis is appropriate. 6.8 The Anti-dumping duty is recommended by the Designated Authority based on the referral price which it arrived at after considering the non-injurious price and dumping margin. During the course of preliminary investigation the authority would not have complete data from the importer or exporter and hence on the provisional finding that the products are dumped, the authority imposes Provisional Anti-dumping duty. In this case Anti Dumping Duty imposed is of variable nature based upon the referral price arrived at by the Designated Authority in the prelimi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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