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    <title>2004 (1) TMI 414 - CESTAT, NEW DELHI</title>
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    <description>Normal value in anti-dumping proceedings may be constructed from verified exporter data where the records disclose omissions in cost components such as interest, financing, energy, depreciation and administration, with reasonable profit added to reach full cost; the challenge to the dumping margin and duty rate therefore failed. Anti-dumping duty may also extend to all grades of the goods treated as like articles where the products fall within the scope of the investigation and are used in footwear manufacture; the broader levy was upheld. The appeals failed because both the normal value determination and the scope of the anti-dumping measure were sustained.</description>
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