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    <title>2006 (5) TMI 217 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=117841</link>
    <description>The Tribunal upheld the validity of the mid-term review initiation for anti-dumping duties on Oxo alcohols, finding that the designated authority had sufficient grounds for the review. The Tribunal clarified that the de minimis rule does not apply to mid-term reviews, and upheld the imposition of anti-dumping duties based on valid determinations by the authority. Excluding Republic of Korea and Indonesia from duties was justified due to lack of exports during the investigation period. Iso Decanol was also excluded from duties as it did not cause injury to the domestic industry. The Tribunal ruled that the anti-dumping duty notification should not have retrospective effect, directing prospective imposition from the notification date. All appeals were dismissed, with the duty to be imposed prospectively from 20-4-2004.</description>
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    <pubDate>Thu, 04 May 2006 00:00:00 +0530</pubDate>
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      <title>2006 (5) TMI 217 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=117841</link>
      <description>The Tribunal upheld the validity of the mid-term review initiation for anti-dumping duties on Oxo alcohols, finding that the designated authority had sufficient grounds for the review. The Tribunal clarified that the de minimis rule does not apply to mid-term reviews, and upheld the imposition of anti-dumping duties based on valid determinations by the authority. Excluding Republic of Korea and Indonesia from duties was justified due to lack of exports during the investigation period. Iso Decanol was also excluded from duties as it did not cause injury to the domestic industry. The Tribunal ruled that the anti-dumping duty notification should not have retrospective effect, directing prospective imposition from the notification date. All appeals were dismissed, with the duty to be imposed prospectively from 20-4-2004.</description>
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      <pubDate>Thu, 04 May 2006 00:00:00 +0530</pubDate>
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