https://www.taxtmi.com/caselaws?id=333450 The Anti-Dumping Rules require non-injurious price to be computed on normated cost-construction based on best utilisation of raw materials, utilities and production capacities, because Annexure III is part of the statutory framework and is meant to neutralise inefficiency. The Tribunal held that, absent reliable empirical data showing the normated basis to be wrong, the Designated Authority was not bound to adopt the domestic industry's actual cost data merely because it was preferred by the appellant. The challenge to the computation therefore failed, and the anti-dumping duty determination remained undisturbed. en-us Mon, 12 Sep 2016 00:00:00 +0530 Mon, 06 Feb 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333450 The Anti-Dumping Rules require non-injurious price to be computed on normated cost-construction based on best utilisation of raw materials, utilities and production capacities, because Annexure III is part of the statutory framework and is meant to neutralise inefficiency. The Tribunal held that, absent reliable empirical data showing the normated basis to be wrong, the Designated Authority was not bound to adopt the domestic industry's actual cost data merely because it was preferred by the appellant. The challenge to the computation therefore failed, and the anti-dumping duty determination remained undisturbed. Case-Laws Customs Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333450