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        <h1>Tribunal upholds Anti-Dumping Duty on Flexible Slabstock polyol imports into India</h1> <h3>M/s Manali Petrochemicals Limited Versus Designated Authority, Directorate General of Anti-Dumping and Allied Duties/Ministry of Finance</h3> The Tribunal upheld the Designated Authority's decision to impose Anti-Dumping Duty on Flexible Slabstock polyol, originating from specified countries and ... Imposition of ADD - import of Flexible Slabstock polyol - rate of duty - Rule 5 of the AD Rules - normal value in Singapore - the DA has determined the normal value for Singapore based on the international prices of raw material. The appellant also have specifically submitted that the DA should use international prices of major raw material such as PO and ethylene oxide as the only responding producer from Singapore failed to provide complete details of the cost of the raw material of their related parties - Held that: - it is not the contention of the appellant that the export price of PO from Singapore was not reliable or not representing the international prices of the said product. Neither there is a contention that export price of PO from Singapore is not comparable with the import price from Saudi Arabia. The profitability of DI has declined clearly showing injurious impact of dumped imports from the subject countries on the price of the DA. The DA concluded that the domestic countries has suffered material injury during the period of investigation. The magnitude of injury margin is arrived at by comparing the non-injurious price of the subject goods produced by the DI with the landed value of the export from subject countries and thereafter the injury margin has been arrived at in percentage terms. The final recommendation of imposition of definitive AD Duty on import of subject goods of subject country has been arrived at after due consideration of all relevant factors. The final findings of the DA cannot be interfered with - appeal dismissed - decided against appellant. Issues:Challenge against final finding of Designated Authority (DA) and Customs Notification regarding imposition of Anti-Dumping (AD) Duty on Flexible Slabstock polyol. Examination of construction of normal value for Singapore by the DA.Analysis:The appeal challenged the final finding of the DA recommending AD Duty on Flexible Slabstock polyol originating from specified countries and imported into India. The appellant, recognized as Domestic Industry, sought modification of the final findings and Customs Notification. The Tribunal noted that the appeal lacked specific grievances against the imposition of AD Duty, raising general procedural issues. The appellant's main concern seemed to be the quantum of AD Duty imposed on the subject goods.The key issue framed by the appellant was the construction of normal value for Singapore by the DA. The appellant argued that the DA should have considered the import prices of major raw materials as an indicator of fair prices prevailing in the market. The respondents contested the appeal, stating that the points raised were general and lacked specific grievances. The DA and Customs Department supported the final findings, emphasizing that the appeal lacked merit due to the absence of identified grievances against the findings.The DA meticulously examined relevant parameters before determining the normal value, export price, and dumping margin. The DA considered international prices of major raw materials and constructed costs of production to arrive at the normal value for producers/exporters in Singapore. The DA's methodology for determining normal value was found to be consistent and acceptable. Detailed findings by the DA supported the conclusion that domestic industry suffered material injury due to dumped imports, leading to the recommendation of imposing definitive AD Duty. The Tribunal upheld the final findings of the DA, dismissing the appeal for modification as lacking merit.In conclusion, the Tribunal affirmed the DA's decision regarding the imposition of AD Duty on Flexible Slabstock polyol, emphasizing the thorough examination of relevant factors and the absence of substantial grounds for modification. The appeal was dismissed on 16.05.2017.

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