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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2016 (10) TMI 470

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....te - for the respondent - 12. ORDER The appeal is against final findings in Sunset review of Anti Dumping Duty on import of carbon black used in rubber applications (subject goods) imported from China PR, Russia and Thailand. The Anti Dumping investigation with reference to the subject goods was initiated by the Designated Authority (DA), Directorate General of Anti Dumping and Allied Duties, Ministry of Commerce and Industry on 26/12/2008. Based on preliminary finding provisional AD duty was imposed vide Customs Notification dated 30/07/2009. Based on final finding dated 24/12/2009, a definitive anti dumping duty was imposed vide  Notification dated 28/1/2010. A mid-term review was also conducted and the AD duty was continued af....

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....termination of non-injuries price have been notified w.e.f. 01/3/2011. These principles are part and parcels of statutory provisions. Para 4 of Annexure III categorically states that the following elements of cost of production are required to be examined for working out the non-injuries price, namely . :- "(i) The best utilization of raw materials by the constituents of domestic industry, over the past three years period and the period of investigation, and at period of investigation rates may be considered to nullify injury, if any, caused to the domestic industry by inefficient utilization of raw materials ; (ii)  The best utilization of utilities by the constituents of domestic industry, over the past three years ....

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....ubmitted by DI instead of constructed costing based on best utilization of raw material/utilities by the DI. We have examined the principles laid down in Annexure Ill of AD Rules, 1995. We note that India is following lesser duty rule for fixing anti dumping duty. Article 9 of the Agreement on Anti Dumping specifically provides that the amount of anti dumping duty should not exceed the margin of dumping under Article 9.3 and recommends imposition of lesser duty, if such lesser duty would be adequate to remove the injury to the Domestic Industry. We note that determination of NIP (fair Selling Price) involves complex issues as it is to arrive at a selling price in a hypothetical situation. The appellant is pleading that in the present case n....