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2016 (10) TMI 70 - CESTAT NEW DELHI

2016 (10) TMI 70 - CESTAT NEW DELHI - TMI - Imposition of Anti Dumping Duty - sunset review - Nylon Monofilament Yarn - landed price upon import - imported from China PR, Chinese Taipei, Malaysia, Indonesia, Thailand and Korea RP - proviso B clause of the Notification No. 3/2012 - CUS (ADD) dated 03/1/2012 provides for exemption to certain class of subject goods if their landed price is above a particular bench mark price - Held that: - Proviso B group, carries a bench mark landed price of 5.17 .....

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- appeal dismissed - decided against appellant. - Anti Dumping Appeal No. 11 of 2012 - Final Order No. 53301/2016 - Dated:- 31-8-2016 - Shri Justice Dr. Satish Chandra, President, Mrs Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Ms. Reena Asthana Khair, Shri Rajesh Sharma and Ms. Rita Jha, Advocates - for the appellant. Shri Amit Singh, Advocate for DA and Govind Dixit, Authorized Representative (DR) - for the Respondent. For I.P. Shri Dhruv Gupta and Darpan Bhu .....

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, the AD duty was imposed on the basis of Final Findings dated 03/7/2006 vide Notification No. 85/2006-CUS dated 29/8/2006. The DA initiated sunset review investigation on 27/8/2010. The AD duty was extended upto 26/8/2011 and further extended to 28/11/2011. After following the procedure set out under Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Industry) Rule 1995, the DA recommended imposition of definitive AD duty o .....

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The learned Counsel for the appellant submitted that such special treatment to a class of subject goods based on bench mark reference price is not justifiable. When the Final Finding on dumping and injury is categorical, the exemption to one variety of subject goods linking to bench mark landed price is arbitrary and does not meet the requirement of protecting DI from injury. The price of caprolactum, the main raw material, to manufacture subject goods, increased not only within the POI but als .....

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at the present appeal is frivolous. The appellant had not contested the form of AD duty at the time of Final Finding or mid-term review. They cannot raise this issue at such a belated stage. India follows the lesser duty rule. The DA recommended duty only to the extend to remove injury. No rule prescribes that the DA should follow a particular method of calculation of AD duty. The exemption based on bench mark price as per proviso is in consonance with past practice of the DA. 5. The learned Cou .....

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