https://www.taxtmi.com/caselaws?id=333585 Chlorine arising in caustic soda manufacture was held not to be of equal economic importance with caustic soda for costing and anti-dumping purposes. The costing framework under para 12 of Schedule III of the Cost Accounting Records (Caustic Soda) Rules, 1967 applies joint-cost apportionment only where multiple products of comparable economic value emerge from the same process. On the evidence, chlorine's storage and transport constraints, limited downstream integration, and consistent treatment as a by-product in the Indian context supported by cost audit material showed that it did not qualify as a joint product. The result was that chlorine remained a by-product and the challenge to the designated authority's finding and the related anti-dumping notifications failed. en-us Mon, 05 Sep 2016 00:00:00 +0530 Mon, 06 Feb 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333585 Chlorine arising in caustic soda manufacture was held not to be of equal economic importance with caustic soda for costing and anti-dumping purposes. The costing framework under para 12 of Schedule III of the Cost Accounting Records (Caustic Soda) Rules, 1967 applies joint-cost apportionment only where multiple products of comparable economic value emerge from the same process. On the evidence, chlorine's storage and transport constraints, limited downstream integration, and consistent treatment as a by-product in the Indian context supported by cost audit material showed that it did not qualify as a joint product. The result was that chlorine remained a by-product and the challenge to the designated authority's finding and the related anti-dumping notifications failed. Case-Laws Customs Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333585