TaxTMI 
TaxTMI 
2016 (10) TMI 127
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.... is against imposition of anti-dumping duty (AD duty) on 'aniline' originating in or exported from European Union. The brief facts of the case are that M/s Gujarat Narmada Valley Fertilizers Co. Ltd, (GNVF) filed an application before Designated Authority (DA) in accordance with Customs Tariff Act, 1975 readwith Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, alleging dumping of aniline (subject goods) originating in or exported from European Union. The application was supported by M/s Hindustan Organics Chemicals Ltd. (HOCL). The DA initiated investigation by issuing public notice dated 20/12/2010. After following the procedure as prescribed....
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....omestic industry and learned AR for Revenue supported the Final Findings of the DA. Learned Counsel for DA submitted that all the material details were disclosed to all interested parties. Hence there is no violation of any procedural requirements. HOCL did furnish the required data. The data of both the domestic units have been examined as per norms. For HOCL other factors impacting performance have been duly factored in the analysis by the DA. The anti-dumping duty has been imposed after strictly following the established procedure as per AD Rules. 5. We have heard the Counsels for various parties and examined appeal records. The legality and correctness of findings of DA and notification imposing AD Duty is under challenge. We note that....
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....GNVF has been performing with full capacity and the sales of subject goods has increased. HOCL had low capacity utilization, attributable to other factors and hence there is no injury to domestic industry. We are in agreement with the assessment by the DA regarding injury and causal link. The following points are relevant. (a) there is no legal basis to restrict investigation to only one domestic producer. Even if the investigation starts with partial information, further data can be supplemented during the course of investigation. The requirement that all such data should be disclosed to all interested parties has been fulfilled. There is no grievance on this account. (b) the price undercutting is relevant only for the period of invest....