Anti-dumping normal value may be built from verified exporter cost data, and duty may cover all like articles.

Normal value in anti-dumping proceedings may be constructed from verified exporter data where the records disclose omissions in cost components such as interest, financing, energy, depreciation and administration, with reasonable profit added to reach full cost; the challenge to the dumping margin and duty rate therefore failed. Anti-dumping duty may also extend to all grades of the goods treated as like articles where the products fall within the scope of the investigation and are used in footwear manufacture; the broader levy was upheld. The appeals failed because both the normal value determination and the scope of the anti-dumping measure were sustained.

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Issues: (i) Whether the Designated Authority was justified in determining normal value by verifying and modifying the exporter's data and by not accepting the domestic industry's data as the sole basis. (ii) Whether anti-dumping duty could validly be imposed on all grades of the goods as like articles notwithstanding the appellants' contention that domestic production covered only one series.

Issue (i): Whether the Designated Authority was justified in determining normal value by verifying and modifying the exporter's data and by not accepting the domestic industry's data as the sole basis.

Analysis: The verified records showed discrepancies in the exporter's cost data, including omission of interest and financing cost, energy, depreciation, and general administration cost. The Designated Authority therefore constructed the normal value by bringing the data to full cost and adding profit. Normal value under the anti-dumping framework must reflect all relevant elements of cost, and the Authority is entitled to rely on verified factual material from the exporter rather than treat domestic industry data as the exclusive source.

Conclusion: The determination of normal value was upheld and the challenge to the dumping margin and rate of duty failed.

Issue (ii): Whether anti-dumping duty could validly be imposed on all grades of the goods as like articles notwithstanding the appellants' contention that domestic production covered only one series.

Analysis: The goods covered by the levy were found to fall within the meaning of like article and were all used in footwear manufacture. On that basis, the breadth of the anti-dumping levy was not excessive or unwarranted.

Conclusion: The wider scope of the anti-dumping duty was upheld.

Final Conclusion: The appeals failed because the findings on normal value and the scope of the anti-dumping levy were sustained.

Ratio Decidendi: In anti-dumping proceedings, normal value may be constructed on the basis of verified exporter data by including all direct and indirect cost elements and reasonable profit, and the levy may extend to all goods found to be like articles for the purpose of the investigation.

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