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Anti-Dumping

Customs - Import - Export - SEZ - By: - bhart b sharma - Dated:- 22-8-2015 - Post 1.6.07, CBEC instruction no. B1/16/2007-TRU dated 22.5.2007 states that contracts which are treated as works contract for the purpose of levy of VAT/sales tax shall also be treated as works contract for the purpose of levy of service tax. Earlier category of Commercial or industrial construction under Section 65(25b) Finance Act, 1994 existed which continues in view of Large Bench judgment in case of Larsen and Tou .....

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l covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) Repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is .... (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to .....

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or sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force shall be deemed to be service provided by the builder to the buyer. Word manufacture in Section 2(f) of C .....

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ternational trade. Anti dumping is a measure to rectify the situation arising out of the dumping of goods and its trade distortive effect. Thus, the purpose of anti dumping duty is to rectify the trade distortive effect of dumping and re-establish fair trade. The use of anti dumping measure as an instrument of fair competition is permitted by the WTO. In fact, anti dumping is an instrument for ensuring fair trade and is not a measure of protection per se for the domestic industry. It provides re .....

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bstance, but also in purpose and operation. The following are the main differences between the two: - Conceptually, anti dumping and the like measures in their essence are linked to the notion of fair trade. The object of these duties is to guard against the situation arising out of unfair trade practices while customs duties are there as a means of raising revenue and for overall development of the economy. Customs duties fall in the realm of trade and fiscal policies of the Government while an .....

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easures are not always in the form of duties/tax. Anti dumping and anti subsidy duties are levied against exporter / country inasmuch as they are country specific and exporter specific as against the customs duties which are general and universally applicable to all imports irrespective of the country of origin and the exporter. Following the recommendation of the Designated Authority in the Commerce Ministry in its final findings in the sunset review investigations, The Finance Ministry has imp .....

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nd 9C of the Customs Tariff Act, 1975 as amended in 1995 and the Customs Tariff (Identification, Assessment and Collection of Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995 framed there under form the legal basis for and anti subsidy investigations and for the levy of and countervailing duties. These laws are in consonance .....

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third country. Constructed normal value, i.e. the cost of production in the country of origin with reasonable addition for administrative, selling and general costs and reasonable profits. Export price: The Export price of the goods allegedly dumped into India means the price at which it is exported to India. It is generally the CIF value minus the adjustments on account of ocean freight, insurance, commission, etc. so as to arrive at the value at ex-factory level. Dumping Margin: The margin of .....

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after the preliminary findings if the exporter concerned furnished an undertaking to revise his price to remove the dumping or the injurious effect of dumping as the case may be. No anti dumping duty is recommended on such exporters from whom price undertaking has been accepted. duty is a measure to correct the situation arising out of the dumping of goods and its distorting effect on domestic producers of similar goods. Rapid industrialization has resulted in large-scale production - and in th .....

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lower than the normal value. If the export price is lower than the normal value, it constitutes dumping. Therefore, there are two fundamental parameters used for determination of dumping, namely, the export price and the normal value. Both these elements have to be compared at the same level of trade, normally at ex-factory level, for assessment of dumping. Normal value is the comparable price at which the goods under complaint are sold, in the ordinary course of trade, in the domestic market of .....

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the completion of investigations, and on the provision of access to information to all interested parties, along with rational opportunities to present their views and arguments. The Rules and regulations also provide for the timing of the imposition of duties, the duration of such duties, and oblige Designated Authority to periodically review the continuing need for duties and price undertakings. It is also provided at its discretion, take actions at the request of a third country, which is a m .....

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y Anti dumping, in common parlance, is understood as a measure of protection for domestic industry. However, anti dumping measures do not provide protection per se to the domestic industry. It only serves the purpose of providing remedy to the domestic industry against the injury caused by the unfair trade practice of dumping. In fact, anti dumping is a trade remedial measure to counteract the trade distortion caused by dumping and the consequential injury to the domestic industry. Only in this .....

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e duties is to guard against the situation arising out of unfair trade practices while customs duties are there as a means of raising revenue and for overall development of the economy. Customs duties fall in the realm of trade and fiscal policies of the Government while anti dumping and anti subsidy measures are there as trade remedial measures. The object of anti dumping and allied duties is to offset the injurious effect of international price discrimination while customs duties have implicat .....

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eneral and universally applicable to all imports irrespective of the country of origin and the exporter. Thus, there are basic conceptual and operational differences between the customs duty and the anti dumping duty. The anti dumping duty is levied over and above the normal customs duty chargeable on the import of goods in question. Following the recommendation of the Designated Authority in the Commerce Ministry in its final findings in the sunset review investigations, The Finance Ministry ha .....

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nic compound - available in powder and granules form - soluble in water and insoluble in alcohol. It is primarily used in the manufacture of TV picture tubes, GLS Lamps, Ophthalmic glasses. Potassium Carbonate also finds application in fertilizer industry, rubber industry, drugs and pharmaceuticals and Dyes and Potassium based chemical industries. Gujarat Alkalies & Chemicals Ltd had filed the petition seeking review of the duty imposed on Potassium Carbonate imports from Taiwan, South Korea .....

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ess Line, The Hindu, on August 15, 2015) The legal perspective Sections 9, 9A, 9B and 9C of the Customs Tariff Act, 1975 as amended in 1995 and the Customs Tariff (Identification, Assessment and Collection of Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995 framed there under form the legal basis for and anti subsidy investig .....

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mely, the normal value and the export price. Both these elements have to be compared at the same level of trade, generally at ex-factory level, for assessment of dumping. Terms often used in anti-D Normal Value: Normal value is the comparable price at which the goods under complaint are sold, in the ordinary course of trade, in the domestic market of the exporting country. If the normal value can not be determined by means of the domestic sales, the following two alternative methods may be emplo .....

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mission, etc. so as to arrive at the value at ex-factory level. Dumping Margin: The margin of dumping is the difference between the Normal value and the export price of the goods under complaint. It is generally expressed as a percentage of the export price. Illustration: Normal value US$ 110 per kg. Export price US$ 100 per kg. There is dumping in this case as export price is lower than normal value and dumping margin in this case is US$ 10 per kg., i.e. 10% of the export price. Dumping is a fu .....

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's Republic of China CINIC Chemicals Co Ltd., Shanghai CINIC Chemicals Co Ltd., Shanghai 6.26 Kg US Dollar 2 3204 or 3206 Diketopyrrolo pyrrole Pigment Red 254 (DPP Red 254) Any Specification People's Republic of China People's Republic of China Any combination other than Sl. No 1 7.58 Kg US Dollar 3 3204 or 3206 Diketopyrrolo pyrrole Pigment Red 254 (DPP Red 254) Any Specification People's Republic of China Any country other than People's Republic of China Any Any 7.58 Kg US .....

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3206 Diketopyrrolo pyrrole Pigment Red 254 (DPP Red 254) Any Specification Switzerland Any country other than Switzerland Any Any 3.61 Kg US Dollar The duty imposed under this notification shall be effective for a period of five years (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette and shall be paid in Indian currency. Investigations: The following are essential for initiating an anti dumping investigation: - a. Sufficient .....

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supported by those domestic producers whose collective output constitute more than 50% of the total production of the like article produced by that portion of the domestic industry expressing either support for or opposition as the case may be, to the application. Note: This is to further clarify that a domestic industry, which seeks relief, should give sufficient evidence with respect to the above parameters. Unless the above parameters are satisfied, it will not be possible for the Authority .....

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nd In the anti dumping proceedings, it is imperative to prove that the dumping has caused injury to the domestic industry. No anti dumping duty shall be recommended without a finding of this causal relationship. That is to say, Dumping should lead to Injury The causal link is to be established generally in terms of the following effects of dumped imports on domestic industry: - volume effect price effect The volume effect of dumping relates to the market share of the domestic industry vis-&agrav .....

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er the WTO arrangement, the National Authorities can impose duties upto the margin of dumping i.e. the difference between the normal value and the export price. The Indian law also provides that the anti dumping duty to be recommended/levied shall not exceed the dumping margin. The Authority may terminate or suspend investigation after the preliminary findings if the exporter concerned furnished an undertaking to revise his price to remove the dumping or the injurious effect of dumping as the ca .....

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o surge in imports of a particular item. · Anti subsidy countervailing measure is in the form of countervailing duty which is to be imposed only after the determination that: a. the subsidy is a specific subsidy b. the subsidy relates to export performance; c. the subsidy relates to the use of domestic goods over imported goods in the export article; or d. the subsidy has been conferred on a limited number of persons engaged in manufacturing, producing or exporting the article. What is su .....

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ins any form of income or price support which operates directly or indirectly to increase export of any article from its territory. What is not a subsidy? However the subsidy which is for research activities conducted by the persons engaged in manufacture or export or the subsidy which is for assistance to disadvantaged regions with the territory of the exporting country is not actionable. Thus, no countervailing duty is to be levied on such subsidies. In anti subsidy countervailing investigatio .....

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oduct irrespective of a particular country/ies and, b. it causes serious injury to the domestic industry. Safeguard measures are applied to all imports of the product in question irrespective of the countries in which it originates or from which it is exported. This aspect distinguishes Safeguards from anti dumping and anti subsidy measures which are always country specific and exporter specific. Safeguards are applied in the form of either safeguard duty or in the form of safeguard QRs (import .....

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