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2016 (11) TMI 132 - CESTAT NEW DELHI

2016 (11) TMI 132 - CESTAT NEW DELHI - TMI - Sunset review - Notification No. 35/2014 - CUS (ADD) dated 24/7/2014 - there are six rubber chemicals which are subjected to AD duties - When there was an investigation and imposition of safeguard duty on one of the subject goods then provisions of para (v) of Annexure II of AD Rules should been carefully examined and applied by the DA - Held that: - there is no legal bar to have both AD duty and safeguard duty on a particular product at the same time .....

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ve surplus disposable capacities for production of subject goods and in the event of withdrawal of AD duties there is likelihood of the surplus capacities being utilized to enhance exports at dumped prices. - AD duty imposed therein is to be effective for a period of five years from that date. We find that the original notification extension and the impugned notifications are issued in exercise of specific powers vested under Section 9A of the Customs Tariff Act readwith AD Rules 18 and 23 - A .....

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dvocates - for the appellant. ORDER The appellant is the representative. association of tyre manufacturers in India. The present appeal is against the Final Findings dated 29/4/2014 of the Designated Authority (the DA) Directorate General of Anti-Dumping and Allied Duties, Ministry of Commerce and Industry and Notification No. 35/2014 - CUS (ADD) dated 24/7/2014 of Ministry of Finance imposing anti-dumping duty (AD duty) on certain rubber chemicals (subject goods). 2. The brief facts of the case .....

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by the Central Government. The DA initiated sunset review on 30/4/2013. After following the procedure set out in Customs Tariff [Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination Injury] Rules, 1995, the DA recommended continuation of AD duties on the subject goods. The AD duties were notified by the impugned customs notification. The appellants representing Indian users are challenging the said continued imposition of AD duties. 3. The lear .....

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oods). (d) there is no causal link between decline in profit and import from China PR. (e) Customs Notification 35/2014 is inconsistent and ultravires of Section 9A (5) of the Customs Tariff Act, 1975 as it leads to imposition of AD duty for a period of 6 years. 4. The learned Counsel for the DI submitted that the appellant's contention regarding application of para (v) of Annexure II to AD Rules is misleading and fallacious. She submitted that the safeguard duty and the AD duty are having s .....

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e factors in analyzing the quantum of dumping and extend of injury to the DI. 5. Learned Counsel for the DA and learned AR for Revenue supported the Final Findings of the DA and the continued imposition of AD duty on subject goods. They specifically highlighted the various relevant factors as discussed in the Final Findings. 6. We have heard all the parties as above and carefully examined appeal papers and written submissions. 7. The continued imposition of AD duties on rubber chemicals conseque .....

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rds, this fact should have been considered as other factor impacting the DI. The AD duty was not justified on that chemical in such a situation. We note that there is no legal bar to have both AD duty and safeguard duty on a particular product at the same time. The only bar is that the DI should not be granted dual protection for the same injury. The AD duty imposed clearly stated that the quantum of AD duty shall be reduced from quantum of SG duty and only the difference shall be charged as SG .....

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was negative. This situation is in existence in spite of AD duty being in force. 9. We have examined the DA's analysis of injury to DI in respect of each of the rubber chemicals (para 93 of Findings). The appellant made strong plea regarding PX 13 and CBS. We have specifically studied the conclusion of the DA. We note that imports of PX 13 were significantly undercutting the prices of the DI even after adding customs duty, AD duty and SG duty. The performance of DI deteriorated over the inj .....

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