VIRCHOW LABORATORIES LTD. Vs. MINISTRY OF FINANCE

JUDGEMENT

(1.) THE appeal is directed against the imposition of anti -dumping duty vide -Customs, dated 28 -3 -2001 on Hydroxyl Amine Sulphate (HAS) imported from USA, Japan and European Union (EU) pursuant to the final findings of the designated authority published in the Ministry of Commerce Notification dated 1 -3 -2001.

(2.) IN the impugned order the designated authority recommended imposition of definitive anti -dumping duties on all imports of Hydroxyl Amine Sulphate (HAS) falling under sub -heading 2825.1003 of the Customs Tariff Act, 1975 originating in or, exported from the subject countries/territory, as mentioned above. The anti -dumping duty has to be the difference between the amounts mentioned in Column 3 below and the landed value of imports in US $/MT : -

(3.) ABOVE findings are under attack in this appeal at the instance of a Private Limited Company who claims to be a manufacturer of SMX in India. According to the 3rd respondent the appellant is an importer and not a manufacturer. The main grievance pressed before us by the learned Counsel for the appellant is against the choice of the period of investigation by the Designated Authority. According to the learned Counsel, the period of investigation which covered only six months from 1st July, 1999 to 31st December, 1999 is not consistent with the practice of the Designated Authority. The usual period is one year. Reference was made to the Guidelines -Cum -Application Proforma for Anti -Dumping Petition, where, in Clause 10, it is stated that the applicants are advised to consider time period for providing the information and the time period chosen for furnishing information should preferably be 12 months and it could be their accounting year. According to the learned Counsel, this is an indication that the investigation should extend to a period of 12 months. It is also contended that the discretion was exercised by the Designated Authority without any bona fides.