https://www.taxtmi.com/caselaws?id=271772 Anti-dumping assessment under Section 9A and the Anti-Dumping Rules must rest on a fair and rational determination of normal value, export price, dumping margin and injury. Whether chlorine was a by-product or co-product turned on the factual test of equal economic importance under paragraph 12 of Schedule III to the Cost Accounting Records (Caustic Soda) Rules, 1967, including the relevant accounting principles and commercial use. The tribunal erred by relying mainly on an earlier foreign exporter determination and chlorine price movement without independently examining those factors. Its approach was unsustainable, and the matter was remitted for fresh consideration in accordance with law. en-us Thu, 07 Jan 2016 00:00:00 +0530 Tue, 03 May 2016 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271772 Anti-dumping assessment under Section 9A and the Anti-Dumping Rules must rest on a fair and rational determination of normal value, export price, dumping margin and injury. Whether chlorine was a by-product or co-product turned on the factual test of equal economic importance under paragraph 12 of Schedule III to the Cost Accounting Records (Caustic Soda) Rules, 1967, including the relevant accounting principles and commercial use. The tribunal erred by relying mainly on an earlier foreign exporter determination and chlorine price movement without independently examining those factors. Its approach was unsustainable, and the matter was remitted for fresh consideration in accordance with law. Case-Laws Customs Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271772