TMI Blog2018 (3) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... Tire Industrial & Co.) and Ms. Reena Khair, Shri Rajesh Sharma, Ms. Rita Jha, Ms. Shreya Dahiya and Ms. Aastha Gupta, C.A. for - M/s Automotive Tire Manufacturers Association) the appellants Ms. Reena Khair, S/Shri Ameet Singh and Ms. Heeba Zaidi, Advocates for DA, Shri Rajesh Sharma, Ms. Rita Jha, Ms. Shreya Dahiya, Ms. Aastha Gupta, S/Shri R. Parthasarthy, Dhruv Gupta and Darpan Bhuyan, Advocates for DI and Shri R.K. Majhi, Authorized Representative (DR) - for the respondent ORDER Per. B. Ravichandran These two appeals are against final findings dated 01/08/2017 of the Designated Authority (DA), Directorate General of Anti Dumping and Allied Duties, Ministry of Commerce and Industry and Notification No. 45/2017-CUS (ADD) dated 18/09/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Anti Dumping Duty on Dumped Article and for Determination of Injury) Rules, 1995. On completion of investigation, the DA issued his final findings on 01/08/2017 recommending imposition of AD duty on the subject goods from China. Accepting the recommendation, the Finance Ministry issued notification on 18/09/2017 imposing definitive anti dumping duty on different combination of producer/exporter of subject goods from China. 3. The learned Counsel appearing for the first appellant (producer/export in China) submitted that the DA failed in proper analysis of relevant economic factors before deciding the existence of dumping and injury due to such dumping for the DI. He submitted that out of 15 parameters examined by the DA only 4 paramet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce value in some of the transactions. The learned Counsel for the DI further submitted that the parameters of Annexure II to the AD Rules have been correctly followed by the DA. Proper analysis has been made regarding volume effect of dumped import. There is absolute increase in imports to almost 12 times. The production by DI has only increased by 2% to 13%. There is significant price under-cutting. The dumped imports are being sold below cost of sale of the DI. The DI is attempting to promote radial tyres in India. In respect of bias-ply tyre, the DI is earning profit. The imported radial tyres are cheaper than the bias-ply tyres sold by DI. The increase in profit from 0.5% to 11% is not adequate as per the standards which are recko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o further ground to submit. 8. We have heard learned Counsels for both the appellants, the learned Counsel for the DA and learned AR for Revenue and perused the appeal records. We consider the appeal by the Chinese exporter, first. We note that the first appellant is a producer as well as exporter of subject goods who exported both the tyres and flap collectively to India but have not reported flap in their response filed before the DA during investigation. It is also noted that the appellant had not reported the correct invoice value in some of the transactions. Noting these facts, the DA refused to accept the export price declared and rejected the response filed by the appellant. The export price for the appellant at ex-factory level was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that in the present case the said decision cannot provide any guidance. Admittedly in the said order, the Tribunal pointed out various factual errors in the final findings of the DA. This can be noted from paras 9, 10, 11 and 14 of the said order of the Tribunal. We also note that the Tribunal in the said order observed regarding possible exports of excess quantity by the DI. There was also reference to non-availability of tyres in the required quantity for the use by the Indian consuming industry. In the present case, we note that there is no grievance of non-availability of tyres manufactured in India under any category for use by the user in India. 10. We note one more aspect for analysis regarding the return on capital employe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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