TaxTMI 
TaxTMI 
2001 (3) TMI 304
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....xported from Austria; Czeck Republic, Russia, Romania and Ukraine. Upon satisfaction that there was sufficient evidence regarding dumping, the Designated Authority initiated Anti Dumping investigation against the imports from these countries in respect of seamless tubes by issue of Public Notice dated 21st May, 1999. The authority published its preliminary findings vide notification dated 10th November, 1999. The preliminary findings recommended imposition of Provisional Anti Dumping duties. Subsequently, at the conclusion of investigations, which included hearing of the interested parties who took part in the investigations, the Authority notified its Final Findings on 19th May, 2000. The Final Findings recommended levy of Definitive Anti ....
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....d by them has been fixed by working out constructed cost, discarding the data furnished by them. 3.1 With regard to the overall operating position of the appellant, the contention is that, Anti Dumping investigation being limited to the allegation regarding underselling of particular export goods, the only factors relating to the alleged undersold article can rightly be taken into account while investigating the matter. The appellants have relied on the decision of this Tribunal in the case of M/s. Automotive Tyre Manufacturers' Association & Anr. v. Designated Authority reported in 2000 (117) E.L.T. 625 (T) = 2000 (38) RLT 19 (CEGAT) in support of their submission that the Designated Authority should not have taken the overall oper....
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....Authority had violated the principles governing normal value determination while deciding this case. 4. As against the aforesaid submissions of the learned Counsel for the appellant exporter, learned Counsel representing the Association of Seamless Tubes submitted that the association had pointed out that the data supplied by the exporter did not appear to reflect the prevailing cost of materials, finance etc. Such a circumstance, according to him, justified the adoption of constructed cost as the normal price. He, therefore, justified fixing of reference price based on the constructed cost in respect of all the exporting countries involved in the present proceedings. He also submitted that the Designated Authority should have fixed....
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....nd Anti Dumping Duty Rules, 1975 makes it very clear that Anti Dumping investigations are to be carried out with regard to alleged dumping of specific goods and not with regard to the overall operations of the exporter or exporters. Section 9A of the Custom Tariff Act states that where 'any article' is exported from 'any country' to India at less than its normal value, Central Government may impose an Anti Dumping duty in relation to such articles. The definitions of 'Margin of Dumping', 'Export Price' and 'Normal Value', contained in Section 9A are all in respect of the article of export. It is clear from these that the investigation should be focussed on the article alleged to be dumped and not the overall operating loss/profit of the exp....
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....dingly, we accepted the suggestion of the learned Counsel for the appellant exporter and the learned Counsel for the Designated Authority that normal price, export price and dumping margin should be worked out afresh, taking into account the data supplied by the exporters and based on the principles governing the determination of Normal Value, Export Price and Margin of Dumping contained in Annexure-I of the Anti Dumping rules and directed the representatives of the D.A. to carry out the exercise with the participation of the representatives of the appellant exporters. It was also directed that provisions towards handling charge is not to be made in the computation of landed price/Reference Price, as we have already held that handling charg....
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....e Plant Casing Pipe N-80 L-80 P-110 757 Volzhsky Pipe Plant, the manufacturer & M/s. Mitsui & Co. Ltd., Tokyo, the exporter Casing Pipe L-80 757 All other exporters of all categories of seamless pipes/tubes as described in the above para All types of Seamless Pipes as per above para 1001 Romania Petrotub S.A. Line Pipe Casing Pipe Nil Nil All other Pipes 1001 Silcotub S.A. Boiler Pipe Line Pipe 945 Nil All other Pipes 1001 All other exporters of all categories of seamless pipes/tubes as described in the above para All types of Seamless Pipes as per above para ....