TMI Blog2016 (10) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... o-produced products. CTC contributes only 5% of sales realisation when compare to the other two main products which contribute 50% and 45% in sales realisation. Any legal provision or specific cost accounting standards could not be pointed out applying to the relevant time to treat the CTC as a joint product. The CTC is a hazardous product governed by Montreal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods other two products, namely, chloroform and carbon tetrachloride (CTC) also emerge. While constructing the cost of the subject goods the DA has 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 data regarding impact of downstream product on AD duty investigation. No detailed comments were als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 papers including the written submissions. The appellants are challenging the imposition of AD duty only on the ground that the costing of subject product in the DI has not been properly made. This allegation is on the ground that the CTC which is co-produced alongwith the subject goods should have been treated as a co-product and not as a by- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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