council regul ec januari impos definit countervail duti import cotton type bedlinen 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 initi decemb commiss announc notic notic initi publish offici journal european commun initi anti subsidi proceed regard import commun bedlinen cotton fibr pure mix man made fibr flax flax domin fibr bleach dy print cotton type bedlinen origin india commenc investig proceed initi complaint lodg novemb committe cotton alli textil industri european commun eurocoton quot complain quot behalf produc repres total commun product cotton type bedlinen complaint contain prima faci evid subsidis product materi injuri result therefrom consid suffici justifi initi anti subsidi proceed prior initi proceed accord articl regul ec basic regul commiss notifi govern india goi receiv properli document complaint alleg subsidis import cotton type bedlinen origin india caus materi injuri commun industri goi invit consult aim clarifi situat content complaint arriv mutual agre solut consult goi subsequ held commiss offic brussel conclus evid provid goi refut alleg made complaint due note comment made goi regard alleg contain complaint subsidis import materi injuri suffer commun industri commiss offici advis export produc import concern associ repres export countri concern complain commun produc associ produc user initi proceed interest parti opportun make view write request hear time limit set notic initi submit dai laps lodg date initi date pursuant articl basic regul complaint deem lodg work dai deliveri commiss regist mail issu acknowledg receipt commiss issu acknowledg receipt place thursdai octob fridai novemb public holidai work dai issu acknowledg receipt commiss mondai novemb novemb consid lodg date complaint notic initi publish decemb dai lodg complaint notic initi publish deadlin articl basic regul sampl sampl export produc india gener view larg number export india commiss decid appli sampl techniqu accord articl basic regul order enabl commiss select sampl pursuant articl basic regul export repres act behalf request make week initi proceed provid basic inform export domest turnov subsidi scheme name activ relat compani author india contact context commiss preselect sampl compani identifi provid request inform week period export product concern commun investig period consid cooper compani account select sampl compani repres total export india commun compani final retain sampl inform anti subsidi duti export calcul accord articl basic regul exceed weight averag amount countervail subsidi establish compani sampl compani make deadlin set notic initi consid cooper compani select sampl articl basic regul select base largest repres volum export investig time basi export produc relat compani chosen constitut sampl consult repres compani profession associ export texprocil goi sampl repres indian export product concern commun compani select sampl fulli cooper investig attribut subsidi margin individu duti rate individu examin compani select sampl twenti cooper compani select sampl request calcul individu margin subsidi accord articl basic regul request accept current investig number export larg individu examin unduli burdensom prevent complet investig good time compani question inform fact sampl commun produc view larg number commun produc support complaint accord articl basic regul commiss announc notic initi intent select sampl commun produc base largest repres volum product sale commun industri investig time purpos commiss request compani provid inform product sale product basi repli receiv commiss select compani member state select product sale volum consid aim cover repres market size compani smaller submit complet list transact unrel custom investig period consid partial cooper investig number export produc countri concern commun produc commun user import made view write parti request set time limit show reason heard grant opportun heard questionnair repli receiv sampl complain commun produc repres sampl export produc relat compani india unrel import commun commiss sought verifi inform deem purpos determin subsidi injuri causal commun interest verif visit carri premis compani commun produc bierbaum unternehmensgrupp gmbh amp kg germani descamp sa franc gabel industria tessil spa itali vanderschooten sa franc vincenzo zucchi spa itali unrel import commun richard haworth unit kingdom export produc india bombai dye manufactur mumbai brijmohan purusottamda mumbai divya textil mumbai jindal worldwid ahmedabad relat texcel oversea mahalaxmi export ahmedabad nowrosje wadia amp son mumbai relat bombai dye manufactur export limit mumbai relat bombai dye manufactur pasupati fabric delhi prakash cotton mill pvt mumbai texcel oversea mumbai vigneshwara export limit mumbai investig subsidis injuri cover period octob septemb investig period ip examin trend relev assess injuri cover period end ip period consid examin aspect subsidi injuri causal commun interest provision anti subsidi measur impos cotton type bedlinen origin india product concern product product concern product concern bedlinen cotton fibr pure mix man made fibr flax flax domin fibr bleach dy print origin india classifi cn code taric code taric code taric code taric code taric code bedlinen includ bed sheet fit flat duvet cover pillow cover packag sale separ set product type similar essenti physic characterist consid product product product manufactur sold domest market india export commun india product manufactur sold commun commun produc found basic physic characterist consid product mean articl basic regul subsidis introduct basi inform contain complaint repli commiss questionnair scheme allegedli involv grant export subsidi investig duti entitl passbook depb scheme ii duti free replenish certif dfrc iii export promot capit good epcg scheme iv advanc licenc scheme al export process zone export orient unit epz eou vi incom tax exempt it scheme ii iii iv recit base foreign trade develop regul act enter forc august foreign trade act foreign trade act authoris goi issu notif export import polici summaris quot export import polici quot document issu ministri commerc year updat regularli export import polici document relev ip case year plan relat period april march year plan relat period april march addit goi set procedur govern india foreign trade polici handbook procedur april march volum similar handbook procedur exist period april march handbook procedur updat regular basi establish verif visit goi signific relat alleg subsidi scheme export import polici ip clear export import polici cover period april march licenc certif permiss issu commenc polici continu valid purpos licenc certif permiss issu stipul refer legal basi investig scheme refer recit made relat export import polici cover period april march quot handbook procedur april march quot volum incom tax exempt vi recit base incom tax act amend yearli financ act duti entitl passbook depb scheme legal basi depb enter forc april mean custom notif paragraph export import polici paragraph handbook procedur detail descript scheme depb successor passbook scheme termin march outset type depb depb pre export basi depb post export basi goi stress depb pre export basi abolish april scheme relev ip establish compani enjoi benefit depb pre export basi establish countervail depb pre export basi elig depb post export basi manufactur export merchant export trader practic implement depb post export basi scheme elig export appli credit calcul percentag export finish product depb rate establish indian author product includ product concern basi standard input output norm sion licenc state amount credit grant issu automat receipt applic depb post export basi credit offset applic custom duti subsequ import good import restrict prohibit import good credit sold domest market subject sale tax depb licenc freeli transfer consequ frequent sold depb licenc valid period month date grant licenc compani pai relev author fee equival depb credit receiv conclus depb post export basi compani export good grant credit offset amount custom duti due futur import good sold credit automat calcul basi formula sion rate independ input import duti paid input export product quantiti compani claim licenc basi past export irrespect make import purchas good sourc depb credit consid financi contribut grant involv direct transfer fund sold convert cash offset import duti caus goi forego revenu due texprocil argu export import input manufactur export product depb credit pai custom duti import input countervail benefit devolv export depb context articl ii basic regul except inter alia drawback substitut drawback scheme conform strict rule laid annex annex ii definit rule drawback annex iii definit rule substitut drawback case export oblig consum good import free duti product process amount credit calcul relat actual input system procedur place confirm input consum product process export product excess payment import duti occur mean annex annex ii iii basic regul lastli export elig depb benefit import input order obtain benefit suffici export simpli export good demonstr input materi import export procur input local import good input entitl depb benefit depb post export basi fulfil criteria annex iii absenc requir import input consum product process system verif requir annex ii basic regul depb post export basi consid permit drawback substitut drawback scheme annex iii pursuant articl ii basic regul except subsidi definit drawback substitut drawback scheme refer recit appli issu excess remiss aris countervail benefit remiss total import duti due import base conclud goi issu freeli transfer licenc export financi contribut depb financi contribut goi confer benefit depb holder obtain free monei commerci market scheme constitut subsidi subsidi obtain export conting law export perform mean articl basic regul subsidi deem specif countervail calcul subsidi amount depb post export basi benefit compani calcul basi amount credit grant licenc utilis transfer ip case licenc import good payment applic duti benefit calcul basi total import duti foregon case licenc transfer sold benefit calcul basi amount credit grant licenc face sale price licenc sale licenc pure commerci decis alter amount benefit equival goi transfer fund receiv scheme amount subsidi alloc total export ip accord articl basic regul calcul benefit fee necessarili incur obtain subsidi deduct establish compani export import polici specif exclud good elig depb export good subject special licenc case purpos calcul ad valorem subsidi consid alloc benefit depb nomin export turnov product elig depb denomin texprocil compani claim cost incur pai specialis agent sale commiss expens deduct calcul benefit scheme regard note parti sell licenc pure commerci decis alter amount credit grant licenc event cost necessarili incur order obtain subsidi deduct accord articl basic regul cost order qualifi subsidi claim reject texprocil compani claim sale depb licenc subject sale tax benefit reduc indian tax law tax subject sale tax purchas seller seller collect sale tax behalf relev author claim reject compani submit sale depb licenc gener addit incom increas tax liabil notabl compani incom tax claim benefit obtain compani depb transact reduc amount incom tax payabl compani state claim warrant incom tax payabl period texprocil claim depb incom taxabl uniform rate applic export export paid incom tax depb benefit grant goi benefit receiv lessen extent incom tax address argument recal depb credit constitut grant moment time inform exclud grant stage increas compani tax liabil futur event depend factor influenc commerci decis made compani factor relat price sale issu concern issu determin tax liabil decis depreci rate carri forward loss factor decis influenc tax bracket final appli compani specif tax year determin extent benefit obtain depb sale contribut applic tax rate addit compani concern depb licenc purpos fact intend import input lower cost increas incom impact taxat clear grant depb credit eventu taxat thereof constitut independ action goi investig author attempt reconstruct situat prevail presenc absenc taxat event effect calcul amount subsidi establish ip claim reject compani sampl benefit scheme ip obtain subsidi rang duti free replenish certif dfrc legal basi legal basi scheme contain paragraph export import polici paragraph handbook procedur elig dfrc issu merchant export manufactur export import input manufactur good payment applic duti practic implement dfrc post export scheme replenish duti free import input technic characterist qualiti specif export product quantiti input determin basi sion import good sold domest market scheme elig export appli certif dfrc issu import input sion ship bill dfrc cover input prescrib sion technic characterist qualiti specif input allow replenish match input export product dfrc freeli transfer valid dfrc month conclus scheme compani export good grant certif offset amount custom duti due futur import input physic incorpor export good sold certif consid financi contribut grant involv direct transfer fund sold convert cash offset import duti caus goi forego revenu due goi texprocil argu dfrc legitim substitut drawback scheme scheme replenish input export product quantiti qualiti technic characterist specif match input export product scheme view goi texprocil permiss agreement subsidi countervail measur ascm texprocil argu assess legitim substitut drawback scheme relev condit import import argu govern concern addit benefit grant articl ii basic regul except inter alia drawback substitut drawback scheme conform strict rule laid annex annex ii definit rule drawback annex iii definit rule substitut drawback stress drawback system impli refund duti paid import input consum product process export product case dfrc import input duti paid exempt place drawback system post refund drawback import charg input consum product process product includ situat export product domest input qualiti characterist substitut import input quot substitut drawback quot scheme instanc allow compani case shortag import input domest input incorpor export good stage import quantiti input free duti context exist verif system procedur import enabl govern export countri ensur demonstr quantiti input drawback claim exce quantiti similar product export form drawback import charg excess origin levi import input question dfrc post export scheme mention recit built oblig import input consum product export good input quantiti characterist domest input export good basi dfrc present characterist substitut drawback scheme annex iii basic regul investig establish system procedur place confirm input consum product process export product excess benefit import duti occur mean annex annex ii iii basic regul dfrc mention recit freeli transfer impli export grant certif offset amount custom duti due futur import input oblig consum import input product process certif import input actual user condit export decid sell certif import dfrc consid substitut drawback scheme accord basic regul base goi issu certif freeli transfer export financi contribut circumst certif repres direct grant goi export concern conclus financi contribut goi confer benefit dfrc holder obtain free monei commerci market scheme constitut subsidi subsidi obtain export conting law export perform mean articl basic regul subsidi deem specif countervail calcul subsidi amount export dfrc substitut drawback scheme compani demonstr quantiti import input exempt import duti exce quantiti export good compani demonstr drawback import charg excess origin levi import input question conclud case compani exempt import duti input accord provis annex iii basic regul benefit confer ip compani sold certif obtain dfrc cover input sion establish benefit methodolog depb calcul benefit percentag export finish product explain standard rate establish indian author product includ product concern certif scheme face credit depb scheme certif show quantiti input permit import maximum total input import case absenc specif monetari certif establish benefit scheme basi quantiti export good case certif transfer sold consid reason calcul benefit basi sale price certif amount subsidi alloc total export ip accord articl basic regul compani benefit scheme ip compani subsidi obtain subsidi establish neglig export promot capit good epcg scheme legal basi epcg scheme announc april ip scheme regul custom notif no enter forc april detail scheme contain chapter export import polici chapter handbook procedur elig scheme quot manufactur export support manufactur vendor merchant export ti support manufactur servic provid quot quot chapter export import polici practic implement benefit scheme compani provid relev author detail type capit good import depend level export commit compani prepar undertak compani allow import capit good reduc rate duti order meet export oblig import capit good produc export good applic export licenc authoris import preferenti rate issu applic fee payabl obtain licenc epcg licenc holder sourc capit good indigen case indigen manufactur capit good avail benefit duti free import compon requir manufactur capit good altern indigen manufactur claim benefit deem export respect suppli capit good epcg licenc holder export oblig order elig epcg scheme export oblig fulfil export good manufactur produc capit good import scheme export oblig involv requir export averag level export product achiev compani preced licens year recent chang condit scheme respect calcul export oblig applic licenc issu april cover ip rule compani year fulfil export oblig export time total duti exempt import capit good conclus epcg scheme payment export reduc rate import duti constitut financi contribut goi revenu due foregon benefit confer recipi lower duti payabl fulli exempt pai import duti epcg scheme subsidi licenc obtain commit export good subsidi conting law export perform mean articl basic regul deem specif countervail argu scope term quot input quot annex basic regul cover capit good capit good essenti input product final product exist argu capit good raw materi convert finish good depreci charg capit good repres capit good product final product duti exempt capit good product export product treat duti exempt input product export product exempt treat countervail benefit mean basic regul repli argument consid capit good constitut quot input quot mean basic regul physic incorpor export product argument reject calcul subsidi amount benefit compani calcul basi amount unpaid custom duti import capit good spread amount period reflect normal depreci period capit good industri product concern pursuant articl basic regul accord establish practic amount calcul attribut ip adjust ad interest ip order reflect benefit time establish full benefit scheme recipi natur subsidi equival time grant commerci interest rate ip india estim consid amount subsidi alloc total export ip accord articl basic regul respect calcul subsidi amount argu subsidi calcul base quot benefit produc quot perspect requir alloc subsidi amount unpaid custom duti attribut ip product domest export product concern argu compani domest sale bedlinen capit good entir product bedlinen repli recal scheme conting sole export perform accord articl basic regul benefit scheme alloc export turnov subsidi grant refer export good time period claim benefit scheme alloc total turnov reject compani benefit scheme ip compani obtain subsidi compani subsidi establish neglig advanc licenc scheme al legal basi al oper scheme paragraph export import polici part chapter handbook procedur elig advanc licenc export enabl import input product export duti free practic implement volum import allow scheme determin percentag volum export finish product advanc licenc measur unit authoris import term quantiti term case rate determin allow duti free purchas establish product includ product concern basi sion input item advanc licenc item product relev finish product advanc licenc issu quot physic export advanc licenc issu physic export manufactur export merchant export ti support manufactur import input requir export product quot quot chapter export import polici ii intermedi suppli advanc licenc issu intermedi suppli manufactur export input requir manufactur good suppli ultim export deem export hold advanc licenc advanc licenc holder intend sourc input indigen sourc lieu direct import option sourc advanc licenc intermedi suppli case quantiti purchas domest market written advanc licenc intermedi advanc licenc issu benefit domest supplier holder intermedi advanc licenc entitl benefit import duti free good need produc input deliv final export iii deem export advanc licenc issu deem export main contractor import input requir manufactur good suppli categori mention paragraph polici goi deem export refer transact good suppli leav countri number categori suppli regard deem export provid good manufactur india suppli good export orient unit suppli capit good holder licenc epcg iv advanc releas order aro advanc licenc holder intend sourc input indigen sourc lieu direct import option sourc aro case advanc licenc valid aro endors supplier deliveri item endors aro entitl supplier benefit deem export drawback refund termin excis duti aro mechan refund tax duti manufactur suppli product refund export form drawback refund duti refund tax duti indigen input import input establish verif al refer physic export manufactur export ip establish countervail categori ii iii iv al context investig conclus scheme export compani grant licenc offset amount custom duti import regard scheme conting export perform mention establish al respect quot physic export quot investig compani ip compani al duti free import input export good goi claim al quantiti base scheme input allow licenc refer quantiti export submit input import al input manufactur export product replenish stock input product export goi import input export input allow sold transfer al appear subject actual user condit note system procedur place confirm input consum product process export good system show good import duti free product process distinct destin good domest export market purpos investig compani question demonstr quantiti import materi exempt import duti exce quantiti export good conclud case question exempt import duti input requir export product grant accord requir annex iii basic regul found benefit grant compani scheme export process zone epz export orient unit eou legal basi epz eou scheme introduc instrument export import polici involv export relat incent ip scheme regul custom notif no detail scheme contain chapter export import polici chapter 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 compani oper eou epz scheme export entir product goi unit sell part product domest market condit practic implement compani request eou statu 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 scheme valid year period agreement renew period epz eou busi 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 year period 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 import ensur minimum net foreign exchang earn percentag export export perform stipul export import polici entir oper eou epz custom bond premis conclus epz eou present investig epz eou scheme compani import raw materi capit good procur good domest market addit compani facil sell part product domest market found concess relat exempt custom duti raw materi capit good exempt excis duti good procur indigen sourc reimburs central sale tax paid good procur local compani commiss examin countervail concess regard epz eou scheme involv grant subsidi concess constitut financi contribut goi revenu due foregon benefit confer recipi grant subsidi conting law export perform mean articl basic regul deem specif countervail raw materi consum concern qualifi exempt annex basic regul consum product process export product verif system place order confirm input consum product export good amount note import machineri capit good fall exempt texprocil argu reason state epcg scheme recit capit good import eou scheme countervail repli recal reason set relat epcg recit capit good constitut quot input quot mean basic regul determin scheme conting law sole export perform 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 foregon addit benefit accru eou case respect reimburs central sale tax paid good procur local tax refund compani oper domest market paragraph export import polici stipul epz eou entitl reimburs provid good suppli manufactur india word eou unlik domest compani entitl reimburs central sale tax texprocil argu central sale tax payabl input procur indigen product export product indirect tax mean annex basic regul exempt prior stage cumul indirect tax held countervail illustr list export subsidi annex basic regul stipul item quot exempt remiss deferr prior stage cumul indirect tax good servic product export product excess exempt remiss deferr prior stage cumul indirect tax good servic product product sold domest consumpt provid prior stage cumul indirect tax exempt remit defer export product exempt remit defer product sold domest consumpt prior stage cumul indirect tax levi input consum product export product make normal allow wast item interpret accord guidelin consumpt input product process contain annex ii quot argu annex basic regul quot prior stage cumul indirect tax input product export product exempt ii condit prior stage cumul indirect tax levi input iii exempt grant exempt product sold domest consumpt quot respect note purpos basic regul quot cumul quot indirect tax multi stage tax levi mechan subsequ credit tax good servic subject tax stage product succeed state product address argument recal accord export import polici eou entitl reimburs central sale tax paid good procur local word requir good incorpor product export good goi tax subject case sale tax purchas central sale tax gener refund reimburs eou central sale tax paid good procur local consid countervail subsidi reason pursuant provis annex basic regul reimburs eou requir export central sale tax paid good procur local excess remiss compar good sold domest consumpt reimburs central sale tax mention paragraph export import polici stipul epz eou entitl reimburs provid good suppli manufactur india eou unlik compani sell domest market entitl reimburs central sale tax demonstr reimburs provid accord guidelin consumpt input product process annex ii basic regul evid provid goi place appli system procedur confirm input consum product export product amount addit investig establish compani concern procur central sale tax exempt number item consum product export good basi conclud excess payment occur addit argu relev eou case locat indian state uttar pradesh sale tax law applic state consid determin eou locat state exempt pai sale tax argu indian legisl state trade tax act grant exempt concess payment tax purchas raw materi pack materi manufactur export good argu provis distinguish product export eou eou establish verif visit goi central sale tax local sale tax applic case inter state sale explain central sale tax gener refund fact eou entitl reimburs central sale tax paid good procur local regard local sale tax applic case sale state india local govern decid grant exempt fact state grant exempt concess payment tax relev assess countervail scheme respect reimburs central sale tax paid good procur local argument reject conclus subsidi ti epz eou conting law export perform mean articl basic regul subsidi deem specif countervail calcul subsidi amount exempt import duti raw materi verif visit natur quantiti import materi verifi investig establish compani sourc raw materi domest import small quantiti question excess remiss import duti occur aris exempt import duti capit good unlik raw materi capit good physic incorpor finish good calcul purpos amount duti foregon equival grant import capit good benefit investig compani calcul basi amount unpaid custom duti import capit good spread amount period reflect normal depreci period capit good industri product concern accord articl basic regul amount calcul attribut ip adjust ad interest ip order reflect benefit time establish full benefit scheme recipi natur subsidi equival time grant commerci interest rate ip india estim consid total amount subsidi alloc total export turnov eou accord articl basic regul base calcul compani obtain subsidi reimburs central sale tax paid good procur local benefit calcul basi amount central sale tax refund purchas ip amount subsidi alloc total export ip accord articl basic regul base found compani obtain subsidi incom tax exempt it legal basi incom tax act legal basi incom tax exempt oper act amend yearli 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 free trade zone exempt section claim 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 final assess author year submit tax return compani claim deduct section mention conclus incom tax exempt annex basic regul refer quot full partial exempt relat export direct tax quot constitut export subsidi incom tax exempt goi confer financi contribut compani forego 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 goi texprocil argu incom tax exempt respect section hhc gradual phase start financi year april march argu countervail scheme argu term subsect section hhc incom tax act percentag export profit exempt relev year tabl gt tabl gt respect argument made establish verif programm forc end ip actual rate export incom exempt incom tax scheme continu confer benefit export produc india time imposit definit measur accord articl basic regul countervail duti impos subsidi subsidi withdrawn demonstr subsidi longer confer benefit export involv incom tax exempt section hhc meet criteria imposit duti articl basic regul benefit includ total amount countervail duti calcul subsidi amount claim benefit section hhc made submit tax return end tax year tax year india run april march benefit calcul effect incom tax exempt claim tax year end ip april march tax claim file septemb latest time end ip benefit export calcul basi differ amount tax due exempt rate corpor tax applic tax year amount subsidi alloc total export accord articl basic regul submit subsidi benefit treat nil altern method suggest purpos calcul subsidi margin notabl relat applic tax rate regard note articl basic regul amount countervail subsidi calcul term benefit confer recipi found exist ip subsidis mention benefit calcul basi amount taxabl profit earn tax year april march end halfwai ip tax year assess year actual rate export incom percentag export incom elig tax exempt exempt incom tax subsequ tax year april march actual rate export incom exempt incom tax consid part tax year fall ip proceed make calcul amount countervail subsidi basi pro rata averag rate appli ip adjust made amount subsidi compani avail scheme claim depb incom deduct amount taxabl incom argu absenc depb incom taxabl profit deriv export sale argument merit inclus depb benefit elig firm form cash grant direct transfer fund incom tax exempt appli govern revenu quot due quot foregon depb benefit form part firm total revenu subsidi result independ action goi investig author attempt reconstruct situat prevail absenc subsidi event firm taxabl profit export transact deriv comparison total revenu cost made element result sort commerci decis market forc unreason select element depb incom set calcul event explain benefit calcul compani effect incom tax exempt claim tax year end ip april march compani benefit scheme ip compani obtain subsidi rang sixth compani subsidi establish neglig amount countervail subsidi amount countervail subsidi accord provis basic regul express ad valorem investig export produc rang rang accord articl basic regul subsidi margin cooper compani includ sampl calcul basi weight averag subsidi margin establish cooper compani sampl level cooper india high residu subsidi margin compani set level compani highest individu margin gt tabl gt respect sampl compani bombai dye manufactur establish compani licenc obtain relat compani nowrosje wadia amp son limit amp export limit investig reveal relat compani export product produc bombai dye manufactur relat compani subject subsidi margin establish bombai dye manufactur commun industri commun product concern manufactur produc behalf complaint lodg produc select sampl sampl commun produc complain commun produc complain cooper produc compani oppos proceed repres commun product commiss assess compani consid commun produc mean articl basic regul output compani constitut commun product commun industri compos commun produc cooper commiss sampl commun produc produc account commun product cotton type bedlinen deem constitut commun industri mean articl basic regul injuri preliminari remark view fact sampl regard commun industri injuri assess hand basi inform collect level entir commun industri trend product product sale market share employ growth hand inform collect level sampl commun produc analys trend price profit cash flow abil rais capit invest stock capac utilis capac return invest wage commun consumpt commun consumpt establish basi product volum commun produc eurocoton minu export base eurostat data import india countri base eurostat ip appar commun consumpt increas steadili tonn tonn import countri concern volum market share import cotton type bedlinen india commun decreas volum tonn tonn ip period consid slight increas import market share decreas ip true import india lost market share period consid level import substanti level set articl basic regul signific import illustr compar market share commun industri market share held import origin india amount commun industri market share worth note addition month import volum increas year year basi price averag price india remain stabl eur kg rose eur kg drop subsequ ip eur kg price undercut purpos analys price undercut weight averag sale price product type commun industri unrel custom commun market compar weight averag export price import concern comparison made deduct rebat discount price commun industri adjust work basi price import concern determin cif basi adjust custom duti post import cost comparison show ip product concern origin india sold commun price undercut commun industri price express percentag case undercut margin amount situat commun industri analys commun industri process recov effect past subsidis dump evid found case submit commun industri suffer materi injuri protect presenc quota true ip quota forc intern law quota legal basi wto agreement textil cloth phase decemb note quota fulli ip quantiti import quota correspond substanti share commun market basi consumpt figur ip annual quota correspond case india market share note determin level textil quota result straightforward negoti analyt framework provid basic regul whilst exclud quota effect situat commun industri mere presenc quota prevent commun industri suffer injuri analysi figur present case show commun industri suffer materi injuri ip presenc quota fact situat commun industri deterior indian export fulli exploit alloc quota ip submiss reject data relat commun industri product employ product product volum commun industri increas slightli ip tonn tonn employ remain basic stabl employe product increas tonn employe tonn employe ip period consid sale volum market share period consid sale volum commun industri rose tonn tonn ip increas tonn decreas ip turnov gener sale increas eur million eur million subsequ decreas percentag point eur million ip fact consumpt commun market increas period commun industri market share declin ip market share fluctuat decreas percentag point ip growth commun consumpt grew ip sale volum commun industri rose hand volum total import rose period signific increas tonn tonn ip market share import increas percentag point market share commun industri drop mean commun industri particip adequ growth market ip data relat sampl commun produc stock capac capac utilis stock concern fluctuat consider product made respons order reduc possibl produc pure stock whilst increas stock observ sampl commun produc consid case stock relev indic injuri due industri specif high fluctuat stock product capac difficult establish sampl commun produc product process product individualis requir combin machineri usag imposs draw conclus capac individu machin capac relat product addit part product process subcontract sampl commun produc product print process print depart consid factor determin capac relat print bedlinen sampl commun produc found capac utilis print depart decreas steadili submit evolut product capac capac utilis regard support find injuri respect previou investig product recognis draw conclus capac individu machin analysi print capac indic albeit limit part product suggest injuri price averag price kg sampl produc increas gradual eur eur period consid light fact averag price cover high low item product concern commun industri forc shift sale higher nich product sale high volum mass market import low price countri hand averag sale price kg commun industri margin eur eur drop subsequ eur ip submit develop price regard support find injuri alleg base fact sale price sampl compani slightli increas explan provid recit price develop factor analys addit total unit cost increas commun industri increasingli move product high ad nich product command higher price increas averag price necessarili support find injuri submiss reject invest abil rais capit invest reduc significantli eur million eur million ip invest remain stabl account ip amount invest claim commun industri indic commun industri encount problem rais capit activ profit return invest cash flow period consid profit sampl commun produc drop significantli ip return invest trend fall ip reduct submit averag profit period consid consid support find injuri respect injuri establish relat ip ip profit profit reach year commun industri suffer competit subsidis import decreas period consid import decreas period consid due fierc competit subsidis import result profit ip fell short profit reach absenc subsidis import submit decreas profit sampl compani attribut subsidis import increas labour cost decreas invest averag labour cost sampl increas period consid explain profit decreas decreas invest necessarili entail decreas profit submiss reject submit decreas return invest mere reflect decreas invest return invest defin profit relat total asset decreas invest contribut decreas total asset increas return invest submiss dismiss cash flow gener product diminish consider eur million eur million ip signific reduct occur cash flow decreas ip fell submit commiss consid cash flow signific indic respect note cash flow influenc stock variat indic limit relev note neg develop cash flow period consid line indic confirm neg evolut commun industri qualifi insignific wage labour cost increas period consid eur million eur million ip number employe remain basic stabl averag labour cost increas eur eur increas nomin increas consider increas consum price period consid submit wage increas point injuri note respect averag labour cost sampl compani increas nomin term period consid take increas consum price account mean decreas real term magnitud amount countervail subsidi volum price subsidis import impact actual margin subsidi signific consid neglig relev indic submit output product sale volum increas employ stabl confirm injuri submit analysi stock abil rais capit confirm injuri meaningless comment factor respect note injuri establish basi examin numer factor articl basic regul necessarili give decis guidanc argument convinc singl indic relev indic show neg trend argument reject conclus injuri examin abovement factor show ip situat commun industri deterior profit fell significantli period consid commun industri market share decreas period consid injuri indic capac utilis cash flow return invest invest develop neg sampl commun produc invest significantli reduc return invest decreas consider employ remain basic stabl indic show posit trend period consid turnov sale volum commun industri increas slightli product wage increas margin averag sale price sampl produc show upward trend period consid partli result shift sale higher nich product note period commun consumpt grew whilst commun industri share declin averag sale price commun industri decreas period consid light forego conclud commun industri suffer materi injuri mean articl basic regul causat introduct accord articl basic regul commiss examin subsidis import 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 effect subsidis import import cotton type bedlinen india commun decreas volum tonn tonn ip slight increas import remain stabl ip market share decreas ip substanti averag price india drop slightli period consid remain stabl eur kg rose eur kg drop subsequ ip eur kg analysi effect subsidis import found price main element competit buyer determin qualiti design product intend order appear analysi sell bui process case import trader pass order export produc india characterist product design colour qualiti size deliv compar produc offer basi price differenti element predetermin call offer subsequ result import effort respect similar good brand respect price found price subsidis import consider commun industri countri export continu decreas ip found commun industri withdraw larg low price market segment import india strong underlin causal link subsidis indian import injuri suffer commun industri submit import origin india decreas absolut rel term situat duti repres small market share injuri import origin india decreas factor plai role causat ip import subject custom duti decemb januari import origin pakistan largest supplier exempt duti januari size market share decis question market share small larg materi injuri respect note import substanti made low subsidis price undercut commun industri found coincid time import injuri suffer commun industri element plai import role conclus chapter import caus materi injuri weight import india commun market term volum term price import exert signific downward pressur commun industri term sale volum price lack sale volum low price market segment commun industri compens sale high profit nich product result notabl reduc market share invest profit return invest commun industri market share held indian import ip substanti de minimi level moder decreas volum lead suggest indian export degrad peripher statu verg elimin commun market conclud subsidis import india isol caus materi injuri commun industri illustr purpos appear import india increas month compar semest indic appar downward trend last natur submit averag subsidis averag undercut higher price charg sampl produc increas respect note export price instanc includ cost design market bedlinen servic suppli import commun cost estim product take account cost result lower undercut margin commun industri price relat instanc brand product command higher price addit articl basic regul specifi examin entail demonstr volum price level subsidis import respons impact commun industri undercut matter ultim context price level import conclud subsidis import materi injuri effect factor allegedli dump import origin pakistan pakistan constantli increas market share ip tonn tonn ip fact averag export price pakistan rang india assum pakistani export caus injuri commun industri context worth note parallel anti subsidi investig anti dump investig initi product origin pakistan ongo base alleg pakistani export increas market share dump product concern commun caus injuri commun industri confirm ongo investig action due conclud import origin pakistan contribut materi injuri suffer commun industri whilst pakistani import caus injuri deni indian import equal caus materi injuri import origin countri india pakistan import origin countri india pakistan increas tonn tonn ip market share increas largest part import group countri origin turkei corpor link turkish commun compani market integr form inter compani trade turkish export produc commun oper suggest decis import countri link price confirm averag price product concern origin turkei ip higher india pakistan import origin turkei broke causal link subsidis import india injuri suffer commun industri market share remain countri individu significantli lower exce materi injuri attribut import countri averag price import origin countri india pakistan increas eur kg eur kg decreas slightli eur kg ip ip price higher price import india import countri exert price pressur commun industri extent import india market share individu countri group conclud import countri break causal link subsidis import india injuri suffer commun industri contract demand claim demand bedlinen produc commun industri diminish volum term focus upper end market sale volum made point total eu consumpt bedlinen decreas increas period consid commun produc product line market segment upmarket brand gener high margin sold small quantiti order maximis capac utilis cover fix cost product commun industri sale lower price market segment big volum indic demand decreas market segment segment hand increasingli low price import injuri commun industri increas consumpt limit market segment demand situat commun break causal link subsidis import india injuri suffer commun industri import commun industri submit commun industri import cotton type bedlinen india contribut injuri suffer sampl commun produc import bedlinen india ip sale import gener small part total turnov produc import commun industri product concern india break causal link subsidis import india materi injuri suffer commun industri export perform commun industri export sampl commun produc repres total sale neglig part export total activ factor contribut injuri suffer product commun industri develop product identifi injuri part regul product increas tonn employe tonn employe ip factor contribut injuri suffer conclus market share ip subsidis import origin india substanti made low fall price period commun industri suffer materi injuri term fall market share capac utilis invest profit return invest cash flow import pakistan caus injuri commun industri fact suggest injuri inflict import india immateri remain injuri import countri india pakistan demand situat import made commun industri export product perform analys found break causal link indian import injuri suffer commun industri substanti volum aggress low price indian export isol independ materi injuri suffer commun industri potenti injuri revers fact genuin substanti causal link subsidis import materi injuri base analysi properli distinguish separ effect factor situat commun industri injuri effect subsidis import conclud import india caus materi injuri commun mean articl basic regul commun interest gener remark examin conclus injuri subsidis compel reason exist lead conclus commun interest adopt measur case purpos accord articl basic regul impact measur parti involv proceed consequ take measur consid commun industri commun industri suffer materi injuri prove viabl industri compet fair market condit injuri situat commun industri result difficulti compet low price subsidis import pressur subsidis import forc number commun produc ceas product cotton type bedlinen consid imposit measur restor fair competit market commun industri increas volum price sale gener profit level justifi continu invest product facil measur impos deterior situat commun industri continu invest product capac compet effect import countri compani ceas product lai employe conclud imposit countervail measur interest commun industri import user import user mention complaint associ questionnair commiss receiv questionnair repli unrel import product concern commun sale product concern origin india constitut total turnov compani total profit compani fact inform analys effect propos measur import user take account moder duti envisag countri concern anti dump duti countervail duti impact imposit countervail duti consid minor commiss receiv questionnair repli user argument rais submiss ikea foreign trade associ submit commun industri posit satisfi demand bedlinen commun recal measur intend prevent import commun ensur made injuri subsidis price import origin continu satisfi signific part commun demand moder countervail duti envisag countri concern anti dump duti countervail duti shortag suppli expect claim cheap import bedlinen final consum quot institut quot user hotel hospit product cheaper end rang produc commun produc investig show sampl commun produc produc product technic reason product product commun increas addit moder countervail duti envisag countri concern anti dump duti countervail duti mean altern sourc suppli conclus commun interest basi conclud compel reason ground commun interest countervail duti impos present case countervail measur injuri elimin level order prevent injuri caus subsidis import consid adopt countervail measur purpos determin level duti account subsidi margin found amount duti elimin injuri sustain commun industri take account averag level profit obtain commun industri year found profit margin turnov regard minimum commun industri expect obtain absenc injuri subsidis price increas determin basi comparison weight averag import price establish price undercut calcul injuri price product sold commun industri commun market injuri price obtain adjust sale price commun industri actual loss profit made ip ad abovement profit margin differ result comparison express percentag total cif import definit measur injuri elimin level higher countervail margin establish definit measur base level cooper india high residu subsidi margin compani set level compani highest individu margin establish compani sampl texcel oversea jindal worldwid relat parti investig reveal compani common sharehold compani consid singl entiti duti collect purpos submit countervail duti export quantiti product concern ip commun compani order ensur proper weight weight averag countervail duti compani amount duti appli gt tabl gt individu compani countervail duti rate regul establish basi find present investig reflect situat found investig respect compani duti rate oppos countri wide duti applic quot compani quot exclus applic import product origin countri concern produc compani specif legal entiti mention import product produc compani specif mention oper part regul address includ entiti relat specif mention benefit rate subject duti rate applic quot compani quot claim request applic individu compani countervail duti rate chang entiti set product sale entiti address commiss forthwith relev inform modif compani activ link product domest export sale chang chang product sale entiti regul amend updat list compani benefit individu duti rate annex oper part regul adopt regul articl definit countervail duti impos import bedlinen cotton fibr pure mix man made fibr flax flax domin fibr bleach dy print origin india classifi cn code taric code taric code taric code taric code taric code rate duti applic net free commun frontier price duti product produc compani gt tabl gt rate duti applic net free commun frontier price duti product produc compani list annex taric addit code rate duti applic net free commun frontier price duti product produc compani paragraph taric addit code provis forc custom duti appli articl export produc india suffici evid commiss export commun product articl investig period octob septemb relat export produc india subject anti subsidi measur impos regul export commun product concern investig period measur base enter irrevoc contractu oblig export signific quantiti commun council act simpl major propos submit commiss consult advisori committe amend articl ad export produc list annex articl regul enter forc dai public offici journal european union brussel januari council presid cowen oj regul amend regul ec oj oj fact dfrc consid substitut drawback scheme basic regul indian legisl ensur oper proper drawback scheme preclud possibl individu export dfrc drawback scheme annex gt tabl gt