Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 640 - CESTAT NEW DELHI

2016 (10) TMI 640 - CESTAT NEW DELHI - TMI - Imposition of ADD - Butanol - imported from European Union (EU), Malaysia, Singapore, South Africa and USA - the injury suffered by the DI is not on account of dumped imports but was on account of other factors like long closure of unit due to non-availability of main raw materials, etc - the cost of construction to arrive at the NIP was not disclosed to the appellants to make fair defence - Held that: - the Domestic Industry suffered production loss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

been kept to similar items as per the data submitted during investigation. No contrary evidences have been submitted. - ADD rightly imposed - appeal dismissed - decided against appellant. - AD/52182/2016 with AD/Stay/51167/2016, AD/52283/2016 with AD/Stay/51270/2016 and AD/52284/2016 with AD/Stay/51271/2016 - Order Nos. AD/A/53522-53524/2016-CU[DB] - Dated:- 14-9-2016 - Mr. Justice (Dr.) Satish Chandra, President, Shri S.K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technica .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Designated Authority (DA), the Directorate General of Anti-Dumping and Allied Duties, Ministry of Commerce and Industry and Notification No. 13/2016-Customs ADD dated 13.04.2016, imposing duties on normal Butanol "subject goods" exported from European Union (EU), Malaysia, Singapore, South Africa and USA. The appellants are producers/exporters of subject goods from Malaysia. 2. Ld. Counsel for the appellants, BASF Petronas Chemicals submitted that there is only one producer of subject .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bulk form. The comparison should have been made on similar products and not in a combined summary manners. 3. Ld. Counsels, Shri Dhruv Gupta and Shri Darpan Bhuyan on behalf of M/s.Petronas Chemicals Marketing and Petronas Chemicals Derivatives, while supporting the submissions of the Id. Counsel for other appellant, also submitted that the allocation of fixed cost has not been properly made while arriving at the NIP for DI. There is a substantial variation in cost parameters for POI when compar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

st the plea of the appellant regarding improper comparison of landed value with the NIP for subject goods without consideration of nature of shipment of bulk or nonbulk. She submitted that the said plea was never made in the appeal papers and as such, it is not tenable for the appellant to raise a fresh issue before the Tribunal. 5. Regarding the construction of non-injurious price, it was submitted that the based on best utilization of raw materials and utilities, the findings were arrived. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng in terms of Annexure-111, Para-4. He also objected to appellant's raising fresh issue regarding the price comparison of bulk or non-bulk product at the appellate stage. However, on merit, he submitted that the comparison has been correctly made on saline type of items only. 6. Shri G.R. Wadhwa, Advisor to the DA, with the permission of Bench, submitted that the NIP has been arrived at after due adjustments for the closure period of DI. Further, the bulk imports are compared with bulk dome .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ve heard all the interested parties as above and perused the appeal records including the written submissions. 9. The imposition of AD duty on subject goods is challenged mainly on the ground that the injury suffered by the DI is not on account of dumped imports but was on account of other fact01's like long closure of unit due to non-availability of main raw materials, etc. It was alleged that the cost construction to arrive at the NIP was not disclosed to the appellants to make fair defenc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

import of subject goods has been analysed month-wise by the DA. The over-all average is arrived at after such analyses. We also noticed from the report that the return on capital employed is significantly negative. The appellants strongly contested the fixed cost allocation while arriving at the NIP. The DA has examined the various parameters and noted as below:- "74. It is seen that both costs as well as selling price of the domestic industry increased over the injury period. Whereas the c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dustry could not achieve normal production in the POI due to non-remunerative prices and shortage of raw material. The petitioner has segregated cost incurred on account of idle time from the total cost to assess the injury caused by dumped imports. It has been further claimed by the petitioner that even if the domestic industry had been able to achieve normal production in the POI, the cost would have been significantly higher than the selling price. 75. Annual reports of the domestic industry .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e in product prices, increase in propylene prices and lower market selling prices for the products, new capacities that have come up and further capacities coming up in the normal scenario, poor product prices and consequently unit shut down for prolonged period and dumping of the product. The Authority notes in this regard that the actors aj ecting the domestic industry can be broadly divided into the following- (a) increase in cost of production due to increase in input prices or general incre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

neral inflation. The Authority notes that the domestic industry is expected to move its prices up or down in tandem with the increase or reduction in cost of production in a normal market situation. If the domestic industry has been faced with the increase in the cost of production on account of factors such as raw material price increases, power rate increases or general inflation, and if the domestic industry is unable to increase its prices in proportion to these increases, it could be that t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ncreased its prices despite increase in cost of production, it is also due to availability of low priced imports. It is however appreciated that the increase in the cost of production due to lower production cannot be passed onto the consumers and business enterprises are not expected to charge higher prices merely because they want to maintain their pro M levels and the production (and consequently) sales were lower due to other factors. 11. The DA has taken note of the fact that the Domestic I .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version