Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2005 (2) TMI 140

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... finding regarding export price, normal value and margin of dumping and the injury to the domestic industry under Rule 12. If the Designated Authority is of the opinion on the basis of its preliminary finding that there has been dumping which has caused injury to the domestic industry, it may make a preliminary determination of the margin of dumping. On the basis of the preliminary finding the Central Government may, under Rule 13, levy provisional duty. It is at this stage that Rule 14 comes into operation when the investigation is yet to be completed finally and the final findings published under Rule 17. As we hold that it was incumbent on the Respondent No. 1 to have closed the investigation under Rule 14(d) once it came to the conclu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which was more than the de minimis limit of 3% as provided under Rule 14(d). On 7th December, 2001 the Respondent No. 1 published the final finding determining that anti-dumping duty was payable in respect of such imports of batteries during the period under investigation. The Ministry of Finance accepted the recommendation of the Respondent No. 1 and notified the Anti-dumping Duty by Notification dated 2-1-2002. 3.The appellant preferred an appeal before the Central Excise Gold (Control) Appellate Tribunal (CEGAT). The Tribunal rejected the submission of the appellant that the Designated Authority should have computed the volume of exports on the basis of quantity rather than on the basis of price. It held that the word "volume" in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... soon as the authorities concerned are satisfied that there is no sufficient evidence of either dumping or of injury to justify proceeding with the case. There shall be immediate termination in cases where the authorities determine that the margin of dumping is de minimis, or that the volume of dumped imports, actual or potential, or the injury, is negligible. The margin of dumping shall be considered to be de minimis if this margin is less than 2%, expressed as a percentage of the export price. The volume of dumped imports shall normally be regarded as negligible if the volume of dumped imports from a particular country is found to account for less than 3% of imports of the like product in the importing Member, unless countries which indiv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... domestic producers of such products." 8.Paragraph 2 speaks of the consideration of whether there has been a significant increase in the dumped imports while examining the volume of dumped imports and whether there has been a significant price under cutting by the dumped imports in order to assess the effect on the prices in the domestic market i.e. an increase in quantity and a decrease in the export prices. Again Paragraph 5 which deals with the causal relationship between dumping and the injury to the domestic industry speaks of "the volume and prices of imports" as one of the relevant factors. 9.The percentage of 3% vis a vis the quantity is not broad based but determined, we emphasise, with reference to a 'like article'. The word .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndents' submission that the preliminary finding was not conclusive of the matter and was subject to a final finding is unacceptable and is against the language of Rule 14(d). The proceedings for investigation, are, under Rule 5, initiated on a written application by the domestic industry. The application is required to be supported by evidence of (a) dumping; (b) injury where applicable; and (c) a causal link between dumping of imports and the alleged injury. The Designated Authority is required on the basis of the evidence as adduced by the domestic industry, to arrive at a prima facie conclusion even before initiating the investigation. The initiation of the investigation is then publicly notified with copies being sent to the known expor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates