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2016 (10) TMI 443 - CESTAT NEW DELHI

2016 (10) TMI 443 - CESTAT NEW DELHI - TMI - Imposition of Anti Dumping Duty - Methylene Chloride - imported from E.U., USA and Korea RP - Notification No. 24/2014-Cus. (ADD) dated 21.05.2014 of Ministry of Finance - costing of subject product in the DI - by-product or joint product? - chloroform and carbon tetrachloride (CTC) which is co-produced alongwith the subject goods should have been treated as a co-product and not as a by-product - Held that: - simultaneous emergence of a product does n .....

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ontreal Protocol for strict control of manufacture and further usage. - ADD rightly imposed - appeal rejected - decided against appellant. - AD COD Application No. 55422 of 2014, AD Stay Application No. 55421 of 2014 in Anti Dumping Appeal No. 54731 of 2014 - Final Order No. 53441/2016 - Dated:- 9-9-2016 - Mr. Justice (Dr.) Satish Chandra, President, Mr. S. K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) For Appellant : Ms. Neelima Tripathi, Advocate for the Appella .....

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imposed Methylene Chloride (subject goods) originating in or exported from E.U., USA and Korea RP. 2. Before proceeding with the merits of the appeal, we note that there is a delay in filing of this appeal. Ld. Counsel for the appellant submitted that a delay of seven days happened as authorised person for preparing and filing the appeal was on a business tour and hence the unavoidable delay happened. We find the delay is condonable and accordingly admit the appeal for disposal. 3. Ld. Counsel f .....

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s failed to recognize the importance of CTC as a co-product. Erroneous calculation was made on cost allocation between various final products. (c) The AD duty should not have been imposed in terms of US$. Subsequent to the levy the dollar has strengthened resulting in much higher incidence of AD duty. Also different rates should have been fixed for loose and packed form of subject goods. 4. Ld. Counsel for the DI submitted that inspite of specific request the user industry did not provide the da .....

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er, CTC is an ozone depleting substance which is controlled for use in agrochemical industry. The said product is governed by Montreal Protocol. It was further submitted that "production value ratio" method of cost analysis has been challenged by the appellant. It is clear that the said analyses is based on sales realisation of various products emerging during the manufacture of subject goods. She further submitted that the costing of subject goods and subsequent determination of non i .....

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ance of DI has improved in various parameters, there is a decline in profits, return on investment and cash flows. The DA noted that low priced imports have caused injury to the DI who could sell its product only when the same was done at the price comparable to that of import price. 6. Ld. AR reiterated the findings of the DA and supported the levy of AD duty in terms of Customs Notification. 7. We have heard the arguments of all the interest parties as above. We have also considered the appeal .....

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