Tribunal Upholds Anti-Dumping Duty on Gypsum Boards

The Tribunal upheld the imposition of Anti-Dumping duty on plain gypsum boards from certain countries, rejecting the appellant's challenge to the quantification of duty for a specific producer exporter. The judgment, dated 09.09.2016, affirmed the Designated Authority's findings and dismissed the appeal.

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Issues: Appeal against Final Findings of the Designated Authority regarding imposition of Anti-Dumping duty on plain gypsum boards originating from certain countries.

Analysis:
1. Initiation of Investigation: The appellant, engaged in manufacturing plain gypsum boards, approached the Designated Authority (DA) for imposing Anti-Dumping (AD) duty on imported subject goods. The DA initiated an investigation covering the period from 1.1.2010 to 31.12.2010 and recommended AD duty on subject goods from China PR, Indonesia, Thailand, and UAE.

2. Quantification of AD Duty: The appellant disputed the quantification of AD duty concerning Gypsemna, a producer exporter from UAE. They argued that the DA should have rejected the cost of exporters from Saudi Arabia and UAE due to specific market conditions, especially the controlled pricing of gas by the government in those countries. The appellant contended that the normal value for subject goods produced by Gypsemna was inaccurately determined by the DA.

3. Submissions and Defense: The DA defended its findings stating that the controlled pricing of gas in UAE was not substantiated with evidence. They mentioned that the cost allocation for subject goods produced by Gypsemna was appropriately done, considering only interest, depreciation, and the time taken to reach full capacity. Gypsemna's counsel supported the DA's determination of normal value and costing for the subject goods.

4. Judgment: Upon hearing all parties, the Tribunal found that the appellant supported the imposition of AD duty but contested the quantification for a specific producer exporter. The Tribunal noted the lack of substantial evidence regarding dual pricing or favored pricing in gas supply to Gypsemna. The DA's construction of the normal value for Gypsemna was deemed appropriate, considering standard accounting norms and sales to related entities. Ultimately, the Tribunal found no merit in the appeal and upheld the DA's findings, rejecting the appeal.

The judgment, pronounced on 09.09.2016, upheld the imposition of Anti-Dumping duty on plain gypsum boards from certain countries, dismissing the appellant's challenge to the quantification of duty for a specific producer exporter.

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