council regul ec decemb impos definit anti dump duti definit collect provision duti impos import polyest stapl fibr origin india republ korea council european union regard treati establish european commun regard council regul ec decemb protect dump import countri member european commun articl thereof regard propos submit commiss consult advisori committe procedur provision measur commiss regul ec quot provision regul quot provision anti dump duti impos import commun polyest stapl fibr quot psf quot fall cn code origin india republ korea subsequ procedur imposit provision anti dump duti parti submit comment write accord provis articl council regul ec quot basic regul quot parti request grant opportun heard parti inform essenti fact consider basi intend recommend imposit definit anti dump duti definit collect level definit duti amount secur provision duti grant period make represent subsequ disclosur oral written comment submit deadlin set purpos interest parti consid deem duli account definit find interest parti claim initi standard appli commiss improp arbitrari claim initi proceed republ korea month termin previou proceed recit provision regul contradict find investig likelihood recurr dump respect note find likelihood recurr dump base find relat twelv month investig period end septemb year initi current proceed addit commiss examin evid submit complaint august consid evid suffici initi present investig commiss continu seek verifi inform deem definit find product concern user associ claim notic initi present proceed cover psf type spin applic psf type exclud proceed note notic initi complaint reproduc descript relev cn code cover type psf import export produc countri concern produc commun industri irrespect word descript relev cn code understood correctli interest parti proceed user associ mention repeat claim reject earlier investig import psf australia indonesia thailand contain regul ec interest parti argu event differenti made psf type spin applic call woven refer psf sp psf spin applic call woven fibrefil refer psf nw specif basic physic characterist determin end product claim import fibr subject neutral laboratori certif attest characterist alleg interchang psf sp psf nw limit concern type fibr origin intend psf sp psf nw psf nw exclud investig examin separ proceed product concern signific overlap substitut competit type psf found investig shown clear divid line type establish uniqu link physic product characterist product evid product differenti basi respect underlin result independ laboratori analysi possibl determin ultim product type psf involv consid form singl product purpos proceed base forego consid comment receiv definit product concern invalid conclus recit provision regul conclus line conclus reach product previou investig confirm dump india claim made decis sampl indian export produc find set recit provision regul confirm normal adopt provision measur export produc request cost product qualiti product type sold domest market adjust ordinari trade test request accept compani report ident cost product qualiti product type questionnair respons claim made determin normal conclus set recit provision regul confirm export price claim made determin export price conclus set recit provision regul confirm comparison adopt provision measur export produc argu product type sold domest market compar export commun physic technic characterist end compani request adjust physic characterist submit inform support request found inform submit adopt provision measur concern addit product characterist request commiss identifi compani questionnair respons stage investig chang basi product comparison set specif tabl commiss questionnair concern cooper export produc addit inform contradict previous receiv request adjust physic characterist reject export produc argu differ due thick fibr express denier decitex product type treat respect order ensur fair meaning comparison product sold domest export market product manufactur export produc compar type type basi defin commiss questionnair argument limit comparison product type accept export produc submit inform support duti drawback claim reject commiss provision stage request accept inform request questionnair submit good time verifi export produc argu claim duti drawback adjust proven context previou proceed initi ten year ago council regul eec reinvestig connect born mind anti dump proceed assess merit examin basi factual legal circumst proceed previou recit export produc fail provid evid capabl support claim framework investig shown duti born ip product destin domest consumpt claim reject context duti drawback issu export produc claim adjust grant automat duti refund export side question duti incorpor domest side immateri pursuant articl basic regul duti adjust grant provid condit met cumul shown import charg born product materi physic incorpor intend consumpt export countri import charg refund collect product export commun requir fulfil adjust duti drawback grant export produc claim import duti incorpor product sold domest market excess amount grant commiss provision find addit claim examin found import duti paid materi incorpor product sold domest excess amount previous establish provision calcul revis export produc claim adjust import duti materi import paid relat compani accept claim made good time demonstr affect price compar addit inform submit respect verifi stage investig export produc claim result indian govern polici encourag set plant develop area compani exempt payment sale tax ow govern request adjust grant effect inform submit show sale invoic product exempt factori state sale tax collect state buyer entitl claim drawback set refund sale tax circumst sale tax paid adjust grant case sale invoic product manufactur factori includ sale tax collect state consid adjust warrant calcul revis export produc contend payment incom tax relat profit gener domest export market affect price compar respect note incom tax constitut charg levi compani profit calcul retroact end financi year account price establish addit compani provid evid demonstr tax includ domest invoic request reject dump margin comparison revis weight averag normal weight averag export price product type factori basi show exist dump investig export produc level cooper high dump margin compani set level highest dump margin establish cooper export produc gt tabl gt republ korea normal adopt provision measur export produc argu exclus quot local export quot sale domest sale list establish normal wrong unreason argu exclus contradict provis articl basic regul commiss normal practic inconsist approach adopt wto member countri export produc argu commiss explain legal basi sale exclud export produc previou proceed republ korea psf expiri review council regul ec stainless steel wire council regul ec commiss decis ec commiss object export produc categoris quot local export quot sale domest sale list cite instanc request inclus domest sale list consid specif administr arrang applic quot local export quot sale subject domest sale tax invoic usd paid letter credit subject duti drawback arrang evidenc fact sale made specif export orient sale channel market situat export produc concern specif identifi sale account record destin incorpor product export market situat conclud quot local export quot sale made ordinari trade inclus normal calcul permit proper fair comparison export price accord articl basic regul commiss accept past practic expressli includ sale normal calcul inclus previou proceed reflect fact specif identifi inclus consid signific impact result case reason quot local export quot sale exclud domest sale list establish normal export produc argu raw materi purchas relat supplier arm length price commiss justifi determin higher market purchas price increas cost product argu case adjust excess account technic price differ raw materi princip purchas relat supplier similar raw materi purchas supplier found relationship supplier export produc posit exercis signific influenc purchas price averag price raw materi purchas relat supplier significantli lower averag price raw materi purchas unrel supplier purchas price appear loss supplier raw materi price consid unreli transfer price circumst calcul methodolog determin arm length purchas price increas price raw materi purchas relat supplier proport weight averag differ purchas price raw materi purchas relat supplier unrel supplier maintain export produc argu normal product type base domest price construct argument accept found sale product type made repres quantiti profit calcul adjust export produc argu commiss incorrectli reject net foreign exchang gain includ sell gener administr expens determin full cost product establish construct normal ordinari trade test argu reconsid part foreign currenc translat gain realis turnov basi basi alloc net foreign exchang gain market found exchang gain relat translat gain statement long term foreign currenc liabil pertain product sale ordinari trade domest market investig period octob septemb quot ip quot exchang gain loss account anti dump investig realis argument reject export price export produc argu relat compani commun minor role sale process sale unrel custom commun justifi deduct profit construct export price argu basi establish level profit margin accord articl basic regul item adjust made order construct export price includ reason margin profit consid profit deduct order construct export price reason compar inform cooper independ import claim reject claim made determin export price conclus set recit provision regul confirm comparison export produc argu mistakenli includ adjust credit cost column export sale list commiss doubl count deduct establish export price fair comparison normal credit cost report compani respons questionnair relat payment term agre transact examin claim accept justifi export produc argu basi commiss calcul underestim amount duti drawback base duti paid import raw materi physic incorpor product duti drawback receiv export product concern commun ip argu commiss calcul unreason base duti paid month ip divid total import volum ip argument reject amount paid ip lower amount refund provid articl basic regul request compani duti drawback kilogram recalcul base import volum month export produc argu calcul duti drawback allow kilogram commiss divid total import duti incorpor purchas import raw materi quantiti import raw materi total quantiti raw materi purchas local import consid duti drawback allow deduct normal base averag duti incorpor cost domest sale product sold domest incorpor raw materi purchas domest import argument reject export produc argu approach commiss reject claim credit cost adjust open account system payment link invoic legal basi verifi payment made quot open account quot system made accord agre payment term circumst reason assum contractu payment term factor account determin price charg claim reject dump margin comparison appropri revis weight averag normal weight averag export price product type factori basi show exist dump investig export produc level cooper high dump margin compani set level highest dump margin establish cooper export produc disclosur provision find export produc samyang corpor sk chemic inform commiss merg polyest busi activ jointli own compani huvi corpor export produc provid addit inform regard chang circumst request commiss result decid singl dump margin definit establish huvi corpor dump margin establish weight averag revis dump margin export produc concern dump margin relat trade compani korea set level huvi corpor gt tabl gt injuri procedur issu claim combin anti dump proceed republ korea india unfair establish ip examin injuri dump caus import countri respect countri meant omit month argu increas oil price impact result examin sale price cost product profit injuri investig recal state recit provision regul combin proceed india republ korea carri administr reason determin ip cover articl basic regul inter alia stipul ip cover period month immedi prior initi proceed case india initi investig occur decemb period ip shift month recal import countri cumul assess criteria mention articl basic regul met recit provision regul final order underli concern account influenc increas cost raw materi analys compar ip investig show price main raw materi psf product terephthal acid pta monoethyleneglycol meg increas ip show psf sale price commun higher ip notwithstand find commun industri shown profit ip export produc claim commiss verifi inform submit commun industri respect confirm substanti part inform submit commun industri verifi relat anti dump proceed inform receiv commun industri examin accuraci accord articl basic regul definit commun industri recit provision regul state commun produc relat indonesian export produc found shield effect dump unduli benefit dump practic particip dump practic respect export produc claim compani exclud assess situat commun industri refer anti dump case magnet disk commiss regul ec ec microwav oven commiss regul ec note exclus commun produc definit commun industri warrant basi fact case case argument put forward fact case evid submit substanti claim exclus produc basi request found reject addit request made export produc exclud commun produc definit commun industri relationship import locat commun countri concern alleg commun produc caus injuri commun industri import psf relat import firstli commiss found evid import psf import period consid ip addit fact commun produc relat import locat commun reason exclud produc definit commun industri argument put forward definit commun industri contain recit provision regul confirm import psf commun countri concern cumul assess import indian export produc claim cumul assess import unjustifi growth absolut volum indian import insignific compar korean import sale volum commun industri argu indian export produc consid price follow price leader basi eurostat data indian import lower state provision regul argument analys light provis articl basic regul respect recal margin dump found india de minimi level addit volum import origin india neglig de minimi level ip fact growth import period ip pronounc indian import increas korean import increas averag price level indian import consist korean export produc price declin sharpli period ip suggest behaviour price follow final concern discrep eurostat figur find commiss commun institut base find verifi questionnair repli higher import report record eurostat statist claim indian export produc reject import republ korea export produc claim dump import origin republ korea exclud injuri analysi respect countri wide dump margin repres weight averag margin includ compani investig found de minimi level accord articl basic regul practic commiss assess effect dump import countri wide level price undercut undersel export produc claim calcul injuri margin base famili group type psf unjustifi inform characterist individu type psf ask questionnair claim detail individu transact wrong exclud neg undercut undersel result calcul reexamin differ attribut characterist length thick elong tenac crimp shrinkag lustr spin finish conclud product type defin famili suffici compar basi confirm undercut undersel exercis level product famili meaning addit provid repres result term number transact laid articl basic regul consid inform transact account price comparison exercis confirm compens made amount undercut undersel commun industri price final comparison level product famili argument put forward claim reject export produc request adjust appli cif price undercut undersel calcul adjust complaint respect recal commiss collect inform mean questionnair verifi mean site inspect base figur mention complaint found custom duti erron omit undersel calcul indian export produc time request chang weigh method specif level trade adjust accept undersel margin indian export produc revis result undercut calcul take account lower undercut found indian export produc mention recit rang india remain republ korea weight averag undercut margin india republ korea econom situat commun industri gener claim export produc pursuant provis articl wto anti dump agreement examin econom situat commun industri requir assess relev econom factor indic bear state industri examin includ factor comment provision regul impact magnitud margin dump product return invest cash flow wage growth abil rais capit respect found impact magnitud margin dump concern impact commun industri magnitud actual margin dump volum price import countri concern impact consid neglig product product commun industri calcul product product concern employe show improv tonn tonn ip improv consequ declin employ recit provision regul return invest return invest calcul relat net profit tax extra ordinari item net book invest relat product concern return invest product concern increas subsequ fell back ip evolut indic similar evolut profit recit provision regul cash flow cash flow commun industri product concern increas consider consequ good result year ip cash flow drop arriv level lower improv cash flow pronounc profit ip cash flow lower net profit profit higher wage wage form part analysi cost product recit provision regul commun industri wage increas significantli decreas ip absolut level wage lower growth growth market product concern comment recit provision regul neg growth market share commun industri mention recit provision regul abil rais capit abil rais capit concern present cash flow averag consid suffici make replac invest depress situat market neg affect abil commun industri attract addit extern fund form bank loan increas involv sharehold initi project product manufactur comparison return invest psf product unfavour caus difficulti alloc budget product concern conclus consid provision regul factor indic decis meaning analysi state commun industri analys descript indic comment provision regul present recit reinforc conclus mention provision regul stock export produc argu comparison made commiss recit provision regul level stock end end irregular contravent basic regul claim compar stock end month septemb year end valid unbias object method analys evolut psf stock respect attent drawn season natur stockbuild psf industri stock level fluctuat calendar year comparison stock level ip make sens point time year consid stock level end decemb compar end ip septemb cost product export produc submit cost product commun industri produc high comparison produc order determin undersel margin cost attribut product concern compani verifi commiss result reason found exclud compani undersel calcul basi absolut level cost product export produc claim produc produc psf dimethyl terephthal dmt meg pta meg exclud allegedli repres cheapest product method basi reason set recit product process cost product pertain constitut criteria basi compani elimin scope investig conclus base forego consid argument claim chang find made provision regul content recit provision regul conclus commun industri suffer materi injuri ip confirm causat effect dump import export produc claim factor explain low profit commun industri ip raw materi price effect dump import claim improv commun industri profit period ip exclud injuri caus dump import period note presenc dump import exercis downward pressur sale price prevail commun market prohibit sale price correctli reflect increas raw materi price low increas profit ip investig shown improv profit result restructur process undertaken commun industri includ reduct sell gener administr cost recit provision regul conclus econom situat commun industri low profit achiev industri consid satisfactori contrari consid unduli low consequ price suppress effect dump import addit neg indic decreas sale volum loss market share reduct product capac employ increas stock level base forego conclus set recit provision regul confirm claim export produc injuri suffer commun industri caus import republ korea anti dump measur place period januari end ip definit anti dump measur impos import psf origin republ korea repeal august regul ec recal measur impos import psf origin republ korea repeal consid likelihood recurr dump find expiri review investig period cover januari septemb ip current proceed dump establish argument valid import export produc claim commiss examin effect import poland turkei czech republ basi eurostat inform determin price level import enter commun significantli higher import price countri investig ip reason classifi import import price rang countri investig injuri caus break causal link injuri found suffer dump export produc countri concern conclus conclus dump import caus materi injuri commun industri state recit provision regul confirm commun interest interest commun industri comment receiv respect find interest commun industri cite recit provision regul confirm impact import user claim user associ separ user member associ psf type offer commun produc user forc sourc commun user claim commun produc satisfi commun demand investig establish type psf produc commun industri period commun industri posit produc type small adapt chang spinerett omiss addit addit requir low invest need moment time psf type commun produc deliv quantiti involv depress price level user pai concern commun consumpt level duti propos import countri concern continu enter commun market albeit dump price concern price commun industri increas increas limit import countri exist view impact anti dump measur endang suffici choic suppli commun user clarif request recit provision regul mention propos measur impact increas cost product user basi inform receiv cooper commun user found impact anti dump measur psf origin india republ korea cost product rang find arriv take account import psf cost product user finish product averag anti dump duti provision impos import republ korea india market share korean indian import compar commun consumpt ip clear situat user find depend degre import countri export produc concern cost structur averag impact quot depict compani repres averag behaviour altern sourc republ korea india account public provision regul number commun user claim imposit anti dump duti neg effect competit downstream product market ultim endang surviv opinion imposit anti dump duti trigger price increas user reflect downstream product price develop turn increas import lower price downstream product countri countri concern investig oblig commun produc downstream end product incorpor psf reloc product commun analysi maximum averag impact propos measur user imposit anti dump measur signific increas import cheap downstream product commun conclus reach absenc evid user concern substanti claim effect evid period valid past measur psf note woven finish product cloth household furnitur fall quantit restrict textil quota system examin argument submit user compani lead conclus consider recit provision regul impact propos measur user confirm conclus argument receiv determin commun interest consid revers conclus compel reason exist imposit anti dump measur provision find confirm definit duti view conclus reach dump injuri causat commun interest consid definit anti dump measur impos order prevent injuri caus commun industri dump import india republ korea injuri elimin level explain recit provision regul injuri level price determin cover commun industri full cost product reason profit obtain absenc dump import countri concern export produc argu reason profit refer case psf polyest textur filament yarn pty preced investig australia al proceed reason profit determin level case current investig export produc argu reason profit lower profit commun industri time proceed relat belaru regul ec indonesia regul ec note commiss recit provision regul margin consid level profit achiev absenc dump import level profit consid reason determin basi commun industri obtain absenc injuri dump ip previou investig price depress effect dump establish case order reason suppos commun industri achiev level profit previou level profit necessarili present case respect refer made reason contain recit provision regul base forego conclus contain recit provision regul confirm form level duti accord articl basic regul anti dump duti rate correspond dump margin found lower injuri margin case compani gt tabl gt individu compani anti dump duti rate 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 anti dump 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 commiss consult advisori committe amend regul updat list compani benefit individu duti rate collect provision duti view magnitud dump margin found export produc light serious injuri caus commun industri consid amount secur provision anti dump duti commiss regul ec definit collect extent amount definit duti impos amount equal lower amount provision duti amount provision duti definit collect amount secur excess rate definit anti dump duti releas merger polyest busi activ samyang corpor sk chemic jointli own compani huvi corpor definit collect provision impos duti made compani refer definit impos duti huvi corpor undertak subsequ imposit provision anti dump measur export produc india offer price undertak accord articl basic regul commiss consid undertak offer relianc industri limit accept elimin injuri effect dump regular detail report compani undertook provid commiss effect monitor structur compani commiss consid risk circumvent undertak minimis order ensur effect respect monitor undertak request releas free circul pursuant undertak present exempt duti condit present commerci invoic inform list annex custom ascertain shipment correspond commerci document requir level detail invoic present correspond product present custom rate anti dump duti payabl event suspect breach breach withdraw undertak anti dump duti impos pursuant articl basic regul adopt regul articl definit anti dump duti impos import synthet stapl fibr polyest card comb process spin fall cn code origin india republ korea rate definit duti applic net free commun frontier price duti product produc compani gt tabl gt notwithstand articl definit duti appli import releas free circul accord provis articl provis forc custom duti appli articl good produc compani import accord paragraph exempt duti articl gt tabl gt import declar taric addit code exempt anti dump duti impos articl produc directli export invoic ship compani act import commun compani mention paragraph provid commerci invoic present relev custom author time request free circul inform list annex exempt duti condit good declar present custom precis descript commerci invoic articl amount secur provision anti dump duti import origin india republ korea regul ec collect rate duti definit impos regul amount secur excess rate definit anti dump duti releas case rate definit duti impos higher rate provision duti amount secur level provision duti definit collect regard samyang corpor sk chemic amount secur provision anti dump duti collect level duti definit impos regul huvi corpor amount secur excess rate definit duti impos huvi corpor releas articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel decemb council presid pierret oj regul amend regul ec oj oj regul amend regul ec oj oj oj regul amend regul ec oj oj oj oj oj oj oj oj oj oj regul amend regul ec oj european commiss director gener trade director terv rue de la loi wetstraat brussel belgium oj annex inform commerci invoic accompani sale made subject undertak element commerci invoic refer articl invoic number taric addit code good invoic custom clear commun border regul exact descript good includ product report code number prc establish undertak offer produc export question cn code quantiti kg descript term sale includ price kg applic payment term applic deliveri term total discount rebat compani act import invoic issu directli compani offici compani issu undertak invoic sign declar quot undersign certifi sale direct export european commun good cover invoic made scope term undertak offer compani accept european commiss decis ec declar inform provid invoic complet correct quot