council regul ec june impos definit countervail duti import record compact disk origin india council european union regard treati establish european commun regard council regul ec octob protect subsidis import countri member european commun articl thereof regard propos submit commiss consult advisori committe procedur present proceed commiss announc notic publish offici journal european commun initi anti subsidi proceed regard import commun record compact disk quot cd rs quot origin india commenc investig initi parallel anti dump proceed import product origin countri announc notic publish offici journal european commun date proceed initi result complaint lodg april committe european cd rs manufactur quot cecma quot act behalf produc repres major proport total commun product cd rs complaint contain evid subsidis product concern materi injuri result therefrom consid suffici justifi initi proceed commiss offici advis complain commun produc commun produc export produc import user associ concern repres india initi proceed interest parti opportun make view write request hear time limit set notic initi govern india sole export produc india ip complain commun produc import consum associ supplier made view write parti request time limit reason heard grant hear parti contend applic commun produc fulfil requir articl council regul ec quot basic regul quot initi investig warrant respect note condit initi threshold articl met initi investig warrant claim complain commun produc account purpos determin repres applic compani allegedli lost produc product concern reason intellectu properti right note compani question de facto produc sell product concern commun market ip cooper investig mere fact produc involv legal proceed impli automat exclus definit commun industri addit found compani appeal court decis lost licenc final decis event conclud produc lost produc cd rs argument reject commiss sought mean questionnair parti verifi inform deem purpos determin subsidi injuri commun interest regard commiss carri verif visit premis govern india delhi quot goi quot compani export produc india moser baer india delhi india produc commun comput support italcard milan itali datenträg albrecht gmbh albrecht germani cpo magnet product oosterhout netherland fuji magnet kleve germani mitsui advanc media ensisheim franc mpo media averton franc tdk record media europ bascharag luxembourg prime disc technolog gmbh wiesbaden germani imag optic storag limerick ireland multimedia info tech belfast northern ireland supplier commun bayer ag leverkusen germani steag hamatech sternenfel germani investig subsidi injuri cover period april march quot investig period quot quot ip quot examin trend relev assess injuri cover period januari end investig period quot period consid quot quot iip quot provision measur examin aspect subsidi provision countervail duti impos cd rs origin india subsequ procedur parti inform essenti fact consider basi intend recommend imposit definit countervail duti grant period make represent subsequ disclosur oral written comment submit parti consid find modifi measur forc import cd rs origin taiwan june regul ec council impos definit anti dump duti import cd rs origin taiwan product consider product product consider product consider anti dump proceed taiwan cd rs classifi cn code cd polycarbon disk coat layer dye layer reflect materi gold silver protect layer record disk disk type quot worm quot write read disk optic storag medium digit data music record realis expos dye layer infrar laser beam cd record cd rs distinguish type data store data cd versu music cd storag capac reflect metal layer silver cd print product sold qualiti market type packag frequent encount regular slim jewel case cd shrink wrap spindl cd rs cake box cd rs envelop cd pack cellophan carton paper sleev qualiti type cd rs sold differ entail signific differ basic physic technic characterist type consid product purpos investig product investig show cd rs produc sold domest market india similar basic physic technic characterist compar export countri commun similarli cd rs manufactur applic commun produc sold commun market similar basic physic technic characterist compar export commun countri question cd rs sold domest market india export commun cd rs produc sold commun consid product mean articl basic regul subsidi introduct basi inform contain complaint repli commiss questionnair scheme allegedli involv grant export subsidi investig incom tax exempt scheme ii export process zone export orient unit epz eou scheme addit scheme complaint list scheme duti entitl passbook scheme depb export promot capit good scheme epcg advanc licens scheme sourc subsidi indian export produc cd rs investig shown export produc cd rs india oper eou export produc fulli cooper investig avail scheme list recit practic scheme obtain benefit eou scheme scheme consid context investig incom tax exempt scheme base incom tax act amend yearli financ act current epz eou scheme base foreign trade develop regul act enter forc august quot foreign trade act quot foreign trade act section authoris goi issu notif export import polici summaris quot export import polici quot document issu ministri commerc year updat annual export import polici document relev investig period case year plan relat period addit goi set procedur govern india foreign trade polici quot handbook procedur export import quot volum incom tax exempt scheme it legal basi incom tax act legal basi it oper act amend yearli annual financ act set basi collect tax exempt deduct claim exempt claim firm cover section hhc act provid incom tax exempt profit export sale elig exempt section claim firm locat export process zone epz exempt section claim export orient unit eou exempt section hhc claim firm export good practic implement benefit abovement tax deduct exempt compani make deduct exempt claim submit tax return tax author end tax year tax year run april march tax return submit author novemb latest final assess author year submiss tax return compani claim deduct section mention conclus it item illustr list export subsidi annex basic regul refer quot full partial exempt specif relat export direct tax quot constitut export subsidi it goi confer financi contribut compani forgo govern revenu form direct tax due incom tax exempt claim compani financi contribut confer benefit recipi reduc incom tax liabil subsidi conting law export perform mean articl basic regul exempt profit export sale deem specif calcul subsidi amount investig compani manufactur cd rs eou claim incom tax exempt section profit export sale eou compani incorpor comput exempt tax return final claim incom tax exempt incom tax return show taxabl profit compani ip note compani oper unit product eou comput incom tax tax return made compani attach specif show compani increas depreci fix asset significantli chang asset categori machin lower depreci rate previou year tax calcul categori mould significantli higher depreci rate ip tax calcul commiss consid reclassif asset taxat purpos legal question compani reclassifi asset taxat purpos account record requir law indian compani act applic account purpos indian incom tax act applic taxat provid depreci rate categori asset reclassifi taxat purpos reason commiss request explan indian tax author compani indian tax author fail provid repli clarifi situat compani origin claim chang correct mistak classif asset taxat purpos previou year disclosur find investig claim chang categori asset advis tax consult purpos chang reduc taxabl profit order avoid pai incom tax appear cash benefit compani obtain reclassif asset provis section indian incom tax act benefit compani obtain section question reclassif asset equal incom tax benefit question reclassif asset situat outlin shown compani stage directli benefit countervail subsidi section ip decid basi subsidi countervail receiv compani decis made grant export process zone epz export orient unit eou legal basi epz eou scheme introduc instrument quot export import polici quot involv export relat incent ip scheme regul custom notif detail scheme contain chapter appendix quot export import polici quot document relev handbook procedur elig principl compani undertak export entir product good servic set epz eou scheme epz eou statu grant compani avail benefit identifi epz india eou locat india bond unit surveil custom offici accord section custom act investig export produc grant statu eou product unit manufactur cd rs compani oper eou epz scheme expect export entir product goi unit sell part product domest market condit practic implement compani request treatment eou locat epz appli compet author applic includ detail period year inter alia plan product quantiti project export import requir indigen requir author accept compani applic term condit attach accept commun compani compani epz eou involv product product agreement recognis compani epz eou valid year period agreement renew period epz eou unit entitl benefit exempt import duti type good includ capit good raw materi consum requir manufactur product process connect therewith ii exempt excis duti good procur indigen sourc iii exempt incom tax due profit realis export sale accord section incom tax act it iv reimburs central sale tax paid good procur local possibl foreign equiti ownership vi facil sell part product domest market payment applic duti except gener requir export entir product eou compani locat epz maintain format proper account import concern consumpt utilis import materi export made submit period requir compet author ensur minimum foreign exchang earn percentag export export perform stipul export import polici entir oper eou epz place custom bond premis conclus epz eou present investig epz eou scheme import raw materi capit good procur good domest market found concess relat exempt custom duti raw materi capit good exempt excis duti good procur indigen sourc export produc commiss examin countervail concess regard exempt custom duti raw materi capit good involv grant subsidi concess constitut financi contribut goi govern revenu due forgon benefit confer recipi grant subsidi conting indian law export perform mean articl basic regul deem specif countervail case excis duti exempt found duti paid purchas eou unit credit drawback cenvat utilis payment excis duti domest sale exempt excis duti purchas eou unit addit govern revenu forgon addit benefit accru eou calcul subsidi amount exempt import duti raw materi compani oper scheme expect export entir product scheme compani sell part product domest market condit verif visit compani show import raw materi exempt import duti product export good sell good incorpor raw materi domest market relev condit met establish applic duti paid compani domest sale cover duti forgon import raw materi product good sold domest market view conclud exempt import duti raw materi grant compani concern fulfil criteria annex ii basic regul excess remiss import duti occur case consid investig compani obtain countervail benefit import raw materi ip case exempt import duti capit good unlik raw materi capit good physic incorpor finish good calcul purpos amount duti forgon equival grant import capit good benefit investig compani calcul basi amount unpaid custom duti import capit good spread amount depreci period applic account purpos export produc claim depreci period year set account record reflect real situat compani accord indian compani act determin manag auditor addit comment anti subsidi investig depreci method set account record alloc basi benefit refer report wto inform group expert subsidi quot prefer account data tax relat depreci period determin life asset account data reflect actual live asset quot export produc argu incorrect establish depreci period basi taxat purpos base declin balanc method straight line method purpos investig shown conflict inform compani depreci asset question compani chang classif asset taxat purpos taxat purpos consid mould machin depreci declin balanc method compani continu machin account purpos fact indian compani act indian incom tax act provid classif taxat account purpos compani classifi asset mould account purpos exist period depreci machin year appli fact period year straight line method appli declin balanc method appli tax return mould approxim asset depreci year understood depreci period taxat account purpos consid accept classifi asset mould taxat purpos machin account purpos asset question machin mould time logic relev indian legisl consist classif taxat account purpos case compani appli taxat declin balanc method result approxim asset depreci year remain question assess period depreci compani consequ reclassif asset taxat purpos similar reclassif account purpos respect choic consid option indian compani act year depreci period straight line depreci method declin balanc method asset depreci remain basi year compani prefer continu argu applic year depreci period appli machin respect conclud reason method decid period depreci account normal industri special circumst compani profit invest constantli heavili product concern inform gather investig appear compani make loss make loss signific period time slow invest result longer depreci period averag period loss make compani approxim year posit export produc averag compani profit invest constantli heavili reason assum depreci period significantli lower abovement averag consid appli declin balanc method take account fact swifter depreci straight line method note circumst ongo regular invest declin balanc method depreci provid indian compani act set recit faster depreci equival straight line method repres period year applic straight line method correspond period year compar year straight line method shorter period alloc benefit obtain amount calcul attribut ip adjust ad interest ip order establish full benefit scheme recipi natur subsidi equival time grant long term commerci interest rate ip india consid amount subsidi alloc total export turnov eou definit ad valorem subsidi amount establish exempt import duti capit good investig compani ip amount countervail subsidi definit amount countervail subsidi accord provis basic regul express ad valorem investig export produc export produc india find appli indian export gt tabl gt definit commun industri commun product ip cd rs manufactur commun compani complain produc cooper proceed complain produc support complaint cooper proceed complain produc support complaint fail suffici cooper investig complain produc support complaint provid gener inform commiss complain produc cooper proceed fact complain commun produc cooper framework investig provid commiss opportun examin statu relat articl basic regul detail cooper produc includ origin applic found import cd rs india substanti part purchas made order satisfi short term market demand addit capac instal repres low percentag purchas compar total sale product ip reason exclud compani definit commun product basi consid cd rs produc abovement compani constitut commun product mean articl basic regul definit commun industri mention recit commun produc support complaint fulli cooper investig produc repres major proport total commun product cd rs ip case basi deem constitut commun industri mean articl articl basic regul refer quot commun industri quot injuri commun consumpt commun consumpt calcul volum sale produc cd rs commun industri sale volum compani fail cooper suffici part commun industri sale volum compani suppli gener inform inform provid cooper export produc eurostat import data import volum origin countri estim sale remain cooper commun produc base inform collect commiss accept complaint basi found commun consumpt significantli increas ip thousand unit detail huge increas reach peak slightli decreas ip develop consumpt light fact cd rs recent product gener public recent breakthrough occur growth demand storag medium spectacular explain number indic inter alia consumpt show high growth gt tabl gt import cd rs commun volum market share import origin india basi eurostat figur volum import india drastic increas period consid import insignific amount million unit ip increas import mark import multipli note market share indian import de minimi level time volum multipli consequ eurostat india ip import export countri product concern commun gt tabl gt market share held countri concern ip increas mark percentag point growth indian market share light develop growth market share commun industri period ip indian market share increas percentag point period consid commun industri increas percentag point period gt tabl gt price evolut averag import price cd rs india significantli increas price increas repres view small quantiti export price constantli decreas total period increas ip found euro unit subsequ import price decreas massiv accompani equal massiv increas volum import india price decreas end ip amount gt tabl gt cooper export produc claim sole export produc india ip start cd rs product eurostat figur commiss mislead basi assess indian price develop final claim approach lead artifici inflat declin import price ip mention recit analysi trend relev injuri cover longer period time ip iip addit eurostat figur lead similar trend show figur provid export produc avoid doubt approach figur provid export produc examin present index form bear mind figur base fiscal year april march oppos calendar year januari decemb gt tabl gt basi volum import indian export produc increas drastic multipli start product export produc ip market share ip sale price decreas ip trend period ip similar found basi eurostat figur similar period injuri analysi made countri wide basi restrict analysi individu compani exclud unknown indian manufactur produc export cd rs commun iip decid eurostat trend relev injuri analysi conclus regard injuri focus period ip period produc concern export circumst reason explain commiss decid injuri analysi basi eurostat price undercut determin price undercut verifi price data refer ip analys relev sale price commun industri net price deduct discount rebat levi price adjust work level exclud freight cost commun indian import price compar net discount rebat adjust cif commun frontier clarif request indian export produc confirm mention recit adjust made commun sale price order deduct copyright levi base questionnair repli product famili cd rs defin comparison purpos base criteria storag capac type data record natur reflect layer print packag preced case taiwan physic characterist cd rs found decis influenc sale price cd rs packag prove influenti criterion comparison purpos commun industri sale price import price indian export produc compar work level commun frontier independ custom commun market duli adjust basi exist price undercut establish import india level undercut express percentag commun industri averag sell price rang weight averag price undercut margin addit ow loss incur commun industri depress price signific undersel found indian export produc claim comparison made proper level trade vast major export commun concern sale origin equip manufactur quot oem quot commun industri allegedli orient end user retail outlet outset note indian compani defin term oem fairli wide sens instanc includ sale compani manufactur product cd rs resel cd rs trademark definit oem indian compani correspond institut sale oem wide mean indian compani weight averag price undercut margin found signific situat commun industri preliminari remark effect past dump commun industri process recov effect past dump import cd rs origin taiwan regul ec impos definit measur import taiwan recent enter forc june commun industri recov fulli ii begin cd rs product commun mention commiss regul ec decemb impos provision anti dump duti import record compact disk origin taiwan deal cd rs taiwan wave instal european facil situat consid start year inevit high unit cost product low capac utilis obtain reason scale product reduc cost product consider outlook industri favour attract invest entrant market extraordinari market condit mention recit recal increas commun consumpt spectacular period consid explain number indic inter alia product sale volum show high growth product capac capac utilis gt tabl gt view expans commun consumpt commun industri product cd rs grew continu period consid increas averag million unit year ip increas high slow ip product capac trend similar product multipli ip end increas capac due import invest machineri equip made start period line exponenti increas consumpt increas capac limit explain invest replac machineri gener effici equip consequ parallel evolut product capac capac utilis increas percentag point ip sale volum sale price factor affect price market share growth gt tabl gt volum sale commun industri significantli expand period consid ip commun industri sale volum multipli increas million unit growth sale volum light evolut commun consumpt increas million unit period consid note volum increas increas ip compar averag sale price commun industri decreas period consid decreas mark ip sale price decreas evalu factor affect domest price analysi focuss primarili contract demand ip cost product price subsidis import low commun market consid contract demand overrid impact price due decreas low price import taiwan imposit anti dump measur explain recit cost product constantli decreas ip fair market condit cost decreas direct impact profit case shown recit profit posit remain neg ip commun industri gain percentag point market share ip sale found repres commun consumpt stock stock produc cd rs increas significantli end higher degre end due fact sale volum increas foreseen stock express percentag product cd rs high ip gt tabl gt export produc argu stock evalu made commiss incorrect figur includ stock level compani link taiwanes manufactur compani increas stock produc cd rs absorb huge quantiti cd rs import taiwan imposit anti dump measur firstli recal compani mention indian export produc includ definit commun industri fail suffici cooper investig compani mention indian export produc stock produc cd rs start purchas product concern lowest period ip part total stock figur commun industri neglig stock produc cd rs artifici increas purchas addit influenc significantli stock evolut figur commun industri compani note enter cd rs market fulfil demand purchas product prior product facil fulli oper confirm fact product capac utilis highest period consid start purchas choic satisfi addit demand purchas argu compani deliber decreas product absorb purchas taiwanes cd rs made imposit anti dump measur note purchas compani start initi anti dump investig taiwan initi publish purchas made avoid payment anti dump duti compani complet product rang product addit purchas decreas final indian export produc claim stock commun industri express percentag product cd rs high ip figur mention commiss regul ec impos measur taiwan lead improv level stock ip respect slight improv occur ip improv claim export produc addit point figur investig compar definit commun industri investig reason argument reject cost product profit total unit cost product significantli decreas ip result improv fine tune product process commun industri manag continu reduc manufactur cost repres ip full cost product cd rs notwithstand effort improv competit reduc cost commun industri profit percentag point ip improv found posit fell back level loss fell percentag point found loss ip signific cost reduct occur ip suffici compens price decreas occur period gt tabl gt invest return invest cash flow abil rais capit gt tabl gt major invest made commun industri start phase part wave invest place inspir favour market condit exist time invest apprais made due dramat chang market condit specif declin market sale price invest decis larg extent postpon cancel spite expans commun consumpt indian export produc claim invest figur consist relat product capac show increas trend argu invest figur eur million ip confidenti questionnair repli machineri supplier sold equip european cd rs produc total eur million ip firstli recal differ exist invest product evolut time span month elaps purchas equip start product addit product increas result tune improv product process necessarili equip capac note capac injuri indic technic capac differ year due technic problem manag decis base market project impact number machineri supplier verif visit premis show figur report questionnair repli directli compar invest figur commun industri erron firstli includ european custom commun industri produc includ sale cd rs manufactur type produc optic disk custom return invest express relat net profit commun industri net book invest profit trend decreas ip commun industri cash flow remain posit suffici support depreci adjust provis cash flow constant declin investig establish increasingli difficult commun industri rais capit period consid ow financi situat deterior profit employ product wage gt tabl gt employ product consider doubl period consid increas instal capac product employe increas continu ip found import averag wage employe increas period consid magnitud subsidi high volum low price import india impact subsidi commun industri consid neglig conclus injuri period consid volum low price import india increas significantli market share increas indian import price increas year subsequ decreas albeit level noteworthi increas indian import declin sale price pronounc ip import volum period multipli import price decreas undercut commun industri sale price loss make averag ip econom indic pertain situat commun industri product cd rs product capac instal capac utilis sale volum market share cost product employ product show posit develop period consid posit develop offset number indic dramat worsen period averag sale price stock invest profit return invest cash flow reduct cost product link increas product allow commun industri achiev profit cost reduct suffici compens signific decreas sale price lead substanti financi loss ip take account factor mention fact commun industri prevent benefit cost reduct invest programm cd rs significantli reduc due declin trend sale price commun industri depress sale price undercut indian import financi loss ip consid commun industri suffer materi injuri causat injuri introduct accord articl basic regul examin subsidis import cd rs origin india caus injuri commun industri degre enabl classifi materi factor subsidis import time injur commun industri examin ensur injuri caus factor attribut subsidis import analys causal link born mind previous conclud import origin taiwan caus materi injuri commun industri investig period taiwan investig calendar year provision measur import origin taiwan impos decemb import india present commun market signific volum ip word ip taiwan proceed develop time conclus present case conjunct find taiwan proceed effect subsidis import commun consumpt cd rs increas dramat period consid million cd rs million cd rs ip sale commun industri increas similar pace subsidis import origin india increas significantli period reach million unit ip correspond increas market share period commun industri increas market share percentag point sale million unit ip addit import india part market share lost taiwan provision duti impos decemb indian import price increas period consid born mind volum import india signific end year import volum start consider increas year indian import reach time commun consumpt ip repres commun consumpt indian import price decreas eurostat figur indian import price commun industri sale price ip commun industri sale price weight averag price undercut margin found addit indian import price increas ip born mind increas suffici compens huge price decreas occur result price trend show consider reduct take account signific expans commun consumpt neg effect market price increas neglig compar increas volum multipli ip price year permit indian import obtain final price behaviour permit indian import gain share commun market year indian export produc disagre analysi underlin indian import signific ip commun industri gain percentag point market share contest fact indian price decreas ip alleg decreas artifici underestim due eurostat figur reason disput decreas indian sale price true ip commun industri market share gain percentag point indian market share period increas percentag point price found recit figur export produc price decreas ip close result obtain basi eurostat figur produc figur materi alter price trend claim reject conclud signific downward price pressur exert import india commun market low price subsidis import signific neg impact situat commun industri mark loss consequenti slowdown invest impact factor develop consumpt period consid commun consumpt increas million unit develop consumpt contribut injuri suffer commun industri import countri consider factor subsidis import india led contribut injuri suffer commun industri import countri india contribut injuri situat taiwan import countri determin regul ec import product taiwan dump caus materi injuri commun industri import taiwan increas slightli decreas ip period investig anti dump proceed led imposit anti dump measur import cd rs origin taiwan year provision anti dump duti impos decemb exclud import taiwan dump decemb caus part injuri suffer commun industri part ip alleg indian cooper export produc price commun market set taiwanes produc indian compani forc follow indian import price decreas extent indian import face taiwanes competit gain market share ip part market share lost taiwan ip market characteris transpar price elast low price indian import signific influenc price set commun import taiwan influenc commun market period consid decemb break causal link subsidis import india result injuri suffer commun industri compani claim price decreas effect import huge volum taiwanes cd rs quarter hand prospect imposit anti dump duti taiwanes import hand taiwanes export ship big volum cd rs due low technic characterist obsolet issu examin eurostat monthli statist basi basi eurostat figur tonn volum import month taiwan septemb decemb larg monthli volum import prior month april august basi eurostat figur convert number unit number cd rs import commun taiwan month higher septemb decemb april august unit price piec found averag higher month april august volum increas septemb decemb import made higher price increas volum septemb decemb break causal link subsidis import india injuri suffer commun industri indian cooper produc alleg product mix taiwanes import suddenli chang septemb proport bulk product doubl detriment pack product lead higher volum lower unit price assumpt unsubstanti alleg compani increas taiwanes import made order liquid stock product obsolet product produc sold septemb chang pattern packag occur start month septemb importantli proof provid confirm chang export pattern argument reject ii countri countri taiwan india import volum slightli increas ip india taiwan main export countri japan hong kong switzerland china singapor held market share ip import japan tradition import fact japanes compani soni tai yuden invent product process cd rs philip decreas import origin import commun market ip level taiwanes indian import gt tabl gt market share import origin countri taiwan india decreas percentag point ip found import countri break causal link subsidis import injuri suffer commun industri gt tabl gt price import origin countri cover anti dump measur decreas ip trend countri averag price countri appear lower indian price indian import price averag averag price import origin countri taiwan averag price import origin hong kong switzerland china found lower indian price ip note indian import time larger volum import countri addit recal countri small market share period consid individu held market share ip view import volum taiwan india signific influenc commun market gt tabl gt export activ commun industri gt tabl gt volum export increas period consid remain stabl export cd rs countri remain minor activ commun industri ip repres sale unrel custom commun produc cd rs consid export activ contribut injuri suffer commun industri purchas countri recal commun industri import product concern india period consid investig show period consid commun industri purchas cd rs sourc order respond market demand total purchas repres total sale decreas repres ip found volum purchas cd rs decreas compar commun industri product addit produc purchas cd rs sold price commun industri indic purchas price commun industri higher cost product fact cd previous purchas oppos produc materi contribut injuri suffer commun industri purchas made face gap product capac period time compani includ definit commun industri enter cd rs market fulfil demand purchas product prior product facil fulli oper purchas consequ sharehold relationship commun industri compani compani countri view purchas commun industri countri india break causal link subsidis import india injuri suffer commun industri indian export produc argu fact commun industri purchas total sale inconsist claim commun industri viabl recal anti dump investig taiwan proport found recal scope commun industri investig investig taiwan compani sharehold relationship foreign compani belong commun industri investig taiwan recal investig taiwan proport rose averag level purchas current investig magnitud found investig taiwan case explain purchas product sold price produc cd rs contribut injuri suffer commun industri competit data storag media investig shown competit data media storag dvd cd rw limit ip signific influenc sale price product concern worldwid overcapac analys worldwid overcapac caus injuri commun industri recognis suppli cd rs period consid exceed demand worldwid basi recal commun industri orient commun market capac demand worldwid overcapac caus injuri commun industri consid injuri suffer commun industri investig shown worldwid overcapac exist indian compani enter market instal huge capac start product impact huge addit indian import commun market circumst worsen situat commun market state aid repay alleg indian export produc lack profit applic stem oblig repai state aid commiss decis ec june state aid grant germani cda compact disc albrecht gmbh thuringia note figur provid recit analysi influenc commiss decis state aid repay account financi situat compani concern wors royalti element cost product royalti influenc profit produc cd rs note export produc produc commun industri duli licens patent owner pai royalti explain differ price indian cd rs produc commun industri financi loss incur commun industri commun industri profit period time royalti payabl export produc commenc export commun royalti caus injuri final cost cd product fact subsidis import put downward pressur price prevent commun industri pass cost royalti consum case en effect injuri result payment royalti consid break causal link subsidis import injuri suffer commun industri factor parti claim injuri stem alleg abus domin posit alleg confirm formal decis investig led competit author accept argu indian export produc cd product viabl commun high cost product higher labour cost recal unit cost product commun industri decreas ip commun industri profit time indian compani commun market commun industri cost product higher time ip recal product process commun india indian produc european machineri raw materi import commun concern differ labour cost investig show cd rs product capit intens fulli autom labour intens stage product process packag requir labour limit extent recal product commun industri employe doubl period consider final note taiwanes compani start produc cd rs commun recent demonstr product commun viabl profit notwithstand labour cost fair competit restor commun market argument reject alleg compani price decreas commun market due fact cd life cycl reach matur stage characteris decreas price decreas cost product addit competitor market life cycl cd rs explain part price decreas appear investig low price indian import signific influenc market characteris transpar price elast indian cooper export produc claim commun industri enter cd rs market late time sale price declin recal indian export produc start cd rs product commun industri logic encount wors difficulti enter market period price low competitor finish start period argument reject indian compani argu commun industri fragment achiev economi scale small product unit noteworthi compani consid indian produc submiss largest compani reach suffici economi scale support complaint cooper investig found suffer injuri produc part commun industri economi scale condit indian export produc allegedli obtain purchas raw materi confirm inform provid supplier raw materi machineri verif visit argument economi scale reject addit recal commun industri recent establish regul ec start product begin suffer injuri caus dump import taiwan state regul mention recent face price pressur exert indian import conclus causat view conclud materi injuri commun industri characteris decreas sale price invest return invest cash flow signific loss caus subsidis import concern effect factor import taiwan life cycl product concern commun industri neg develop term sale price partial break causal link subsidis import india injuri suffer commun industri thereof analysi properli distinguish separ effect factor situat commun industri injuri effect subsidis import conclud factor revers fact injuri assess attribut subsidis import commun interest preliminari remark examin conclus exist injuri subsidis compel reason exist lead conclus commun interest adopt measur case purpos accord articl basic regul impact measur interest concern proceed consequ take measur consid basi evid submit order assess impact imposit imposit measur inform request interest parti questionnair applic commun produc compani produc commun consum associ compani belong upstream industri quot supplier quot addit applic commun produc produc submit satisfactori repli supplier repli questionnair consum associ submiss view larg number import commun order enabl commiss decid sampl unrel import repres act behalf request make dai initi proceed provid basic inform import resal made commun market compani forward provid request inform questionnair complet compani submit respons questionnair repli submiss form basi commun interest analysi interest commun industri recal commun produc materi injur past import cd rs origin taiwan regul ec european produc complet abandon cd rs product commun industri viabl capabl suppli larger part market product constitut basic storag devic larg number comput user note product data storag media area technolog import commun product technolog experi gain commun industri cd rs product provid continu provid basi innov manufactur relat data storag media product commun industri remain viabl cd rs sector econom basi particip grow market storag media import synergi term sale product concern data storag media product cd rw dvd import commun industri propos product concern custom widen rang product view conclus situat commun industri set recit term loss incur consid absenc measur injuri subsidis commun industri experi worsen financi situat product commun decreas user consum significantli increasingli depend import failur definit measur present proceed aggrav deterior situat commun industri mark loss consequenti slowdown invest undermin effect anti dump measur impos import product origin taiwan put continu exist industri consider risk industri forc ceas product commun wholli depend countri sourc suppli rapidli develop area increas technolog signific object adopt countervail measur establish fair competit commun market interest commun industri spite injuri suffer prove viabl principl final countervail duti continu effort reduc cost product commun industri recov financi loss prerequisit particip grow market storag media interest commun produc commun produc consid belong commun industri favour countervail duti interest commun supplier explain recit compani suppli indian export produc commun industri letter commiss argu measur interest questionnair order assess deeper impact measur busi compani repli argu imposit countervail duti investig show proport european cd rs manufactur turnov cooper supplier signific shrink deterior commun industri neg implic employ invest commun industri knock effect industri supplier raw materi machineri addit investig shown impact anti dump measur impos product concern origin taiwan higher propos countervail duti present investig signific impact supplier argu export produc subsidi target regul benefit european supplier capit good compani countervail measur impos order cancel consequ european supplier machineri respect recal final find disclos parti concern cooper supplier contest conclus explain proport european cd rs manufactur turnov cooper supplier signific shrink deterior commun industri knock effect industri supplier raw materi machineri explain hand impact countervail duti signific direct effect supplier activ interest import unrel import cooper investig absenc cooper import case lead conclus measur impos signific impact situat unrel import trader cd rs commun interest user consum major user cd rs includ duplic final consum duplic made represent investig consid increas cost applic sector compar cost consid neglig imposit measur threaten viabil commun industri disappear reduc suppli competit detriment duplic consum consum european consum organis quot beuc quot contact submiss organis imposit duti element show anti dump duti impos cd rs origin taiwan major effect consum provid base worst case assumpt countervail duti pass full consum lead increas euro cent cd origin india scenario decreas price commun market level measur propos major effect final consum foreseen note indic establish open fair market condit prevent produc countri compet commun market reduc qualiti divers suppli true product commun present insuffici meet demand product concern countervail measur remov distort competit aris subsidi repres obstacl satisfi gap demand suppli countri fair price level countervail measur equal subsidi margin lower amount requir remov fulli injuri unfair element export price advantag elimin addit product concern import countri note market share held countri cover countervail measur increas futur due fact suppli cd rs commun market subsidis countri past attract ow strong price pressur exert india taiwan highli fair competit establish subsidis countri increas presenc commun market user consum unduli affect imposit measur conclus commun interest basi conclud imposit definit countervail measur commun interest definit countervail measur injuri elimin level view conclus reach regard subsidi injuri causat commun interest definit measur order prevent injuri caus commun industri subsidis import purpos establish level definit measur account subsidi margin found amount injuri sustain commun industri definit measur impos level suffici elimin injuri caus import exceed subsidi margin found calcul amount duti remov effect injuri subsidi consid measur commun industri cover cost obtain profit tax achiev normal condit competit absenc subsidis import sale product commun pre tax profit margin calcul anti dump proceed taiwan turnov price increas determin basi comparison weight averag import price establish undercut calcul injuri price model sold commun industri commun market injuri price model obtain ad mention profit margin cost product model cost product reconstruct model model basi sale price loss ad differ result comparison express percentag total cif import differ case subsidi margin found definit measur injuri elimin level higher subsidi margin establish definit measur base cooper high order undermin effect measur rate definit countervail duti india set adopt regul articl definit countervail duti impos import record compact disk cd rs classifi cn code taric code origin india rate definit duti applic net free commun frontier price duti provis forc custom duti appli articl regul enter forc dai public offici journal european union regul bind entireti directli applic member state luxembourg june council presid stefani oj regul amend regul ec oj oj oj oj oj oj oj