TaxTMI 
TaxTMI 
2000 (2) TMI 322
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....nvestigation conducted by it on import of Citric Acid from China PR. Appellant is an importer of Citric Acid from China PR. Citurgia Biochemical's Ltd. approached the Designated Authority, representing the domestic industry, alleging dumping of Citric Acid originating in or exported from China PR. Designated Authority initiated investigation against import of Citric Acid from China by issuing Public Notice dated 18th March, 1998. Copies of the said Public Notice were sent to all importers of Citric Acid in India as well. Investigation was carried out for the period starting from 1st April, 1996 to 31st July, 1997. Manufacturers and exporters of Citric Acid in China did not cooperate in the investigation proceedings taken up by the Designate....
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....nsultant. These data now submitted by him before us cannot be taken as one revealing the true state of affairs, having any connection whatsoever with the actual cost of production. Designated Authority has worked out the normal value of Citric Acid in China PR on the basis of the information gathered by it from delegation from China as also from other authoritative sources. Designated Authority in the preliminary order observed: "The petitioner has estimated the constructed cost of production on the basis of information made available to them by a delegation from China under the auspices of NRDC on Citric Acid. The petitioner has also submitted a technical note from their Vice President (Technical) regarding the consumption norms of chem....
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....amount. Under no circumstance, can the cost of production be taken as the sale price. Even so, when the normal value of Citric Acid is fixed at an amount lesser than Rs. 64,518.00 per metric tonne, there cannot be any justification for attacking the normal value fixed by the Designated Authority. 5. Learned Consultant has worked out cost of production in relation to the substance manufactured by Bharat Starch Industries Ltd. That has been done at 100% capacity utilisation of the domestic industry. The cost of production so computed at 100% capacity utilisation, according to him, should have been fixed as the normal value of Citric Acid for considering injury also. No domestic industry can survive if its production at 100% capacity u....
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....r considering the entire arguments advanced by Indian importer and the domestic industry. On perusal of the records maintained by the Designated Authority, we are convinced that the above findings are based on acceptable material. Evidence before the Designated Authority fully supports the above conclusions. We do not find our way to take a different view in the matter. Therefore, we find no merit in the second point urged by the appellant. 7. The price at which Citric Acid is being imported into India is not in dispute. The difference between that price and the normal value is the dumping margin. The price at which the imported goods reached India is far below the normal value Citric Acid. Fair selling price of Citric Acid was fixe....