Anti-dumping duty on mild steel plates to be calculated on general duty rate, excluding concessional exemptions. Levy of anti-dumping duty on mild steel plates is computed as the difference between the notified reference amount and the landed value, which is the assessable value under the Customs Act excluding certain customs duties. A query whether landed value should reflect the general rate of duty or concessional exemptions was resolved by treating the duty for general-purpose use as the basis; concessional exemptions were not considered in the original anti-dumping calculation, and provisional assessments may be finalised on individual merits.