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        Case ID :

        2023 (11) TMI 570 - AT - Customs

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        Anti-dumping duty scope requires proof of domestic manufacture and commercial sale before a product can be included Colour coated aluminium coils could not be included in the anti-dumping duty product scope because the domestic industry did not establish actual ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Anti-dumping duty scope requires proof of domestic manufacture and commercial sale before a product can be included

                            Colour coated aluminium coils could not be included in the anti-dumping duty product scope because the domestic industry did not establish actual manufacture or commercial sale of that product with reliable evidence. The record showed no proven production capacity or market sales, and the finding that the product was made through job work lacked adequate support. Since manufacture of colour coated coils involved a distinct production process beyond mere colouring of bare coils, the product was excluded from the levy.




                            Issues: Whether colour coated aluminium coils were liable to be included within the product under consideration for levy of anti-dumping duty.

                            Analysis: The exclusion turn on whether the domestic industry manufactured and commercially sold the product in question. The record showed that the domestic industry had not established production capacity, commercial-scale manufacture, or market sales of colour coated aluminium coils. The disclosure statement had only referred to supply to certain customers, whereas the final findings went further and treated the domestic industry as manufacturing the product through job work, without adequate supporting evidence. The material also indicated that manufacture of colour coated coils involved a distinct and substantial production process and not mere colouring of bare coils. In these circumstances, the product could not be treated as part of the domestic industry's commercially produced product base for inclusion in the levy.

                            Conclusion: Colour coated aluminium coils were required to be excluded from the scope of the anti-dumping duty levy, and the appellant succeeded.

                            Ratio Decidendi: A product cannot be included within the product under consideration for anti-dumping duty unless the domestic industry has shown actual manufacture and commercial sale of that product with reliable supporting evidence.


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                            ActsIncome Tax
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