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    <title>2000 (11) TMI 459 - CEGAT, NEW DELHI</title>
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    <description>In anti-dumping matters, non-injurious price may be computed on actual production costs of raw materials and utilities where the domestic industry is established, and sales tax and income tax need not be included. Landed value must be confined to permissible components; SAD and handling charges cannot be added for landing-cost purposes, and any anti-dumping duty must be worked out on the corrected landed value and expressed in US dollar terms where required. Investigation period selection may extend to capture relevant import data, forecast figures cannot override actual imports, and de minimis export and negative injury margin objections fail where the revised computation does not support them.</description>
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      <link>https://www.taxtmi.com/caselaws?id=95139</link>
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