council regul ec novemb impos definit anti dump duti collect definit provision duti impos import polyest textur filament yarn pty origin india 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 provision measur commiss regul ec provision regul impos provision anti dump duti import commun polyest textur filament yarn hereinaft pty origin india simultan commiss impos regul ec provision countervail duti import pty origin india recal investig period dump injuri cover period octob septemb ip cleric error found provision regul confirm show tabl examin trend relev injuri analysi cover period januari octob state provision regul end ip period consider choic period made view analys evolut econom situat commun industri impact imposit anti dump measur indonesia malaysia taiwan thailand subsequ procedur imposit provision anti dump duti import pty origin india interest parti submit comment write parti request grant opportun heard oral commiss continu seek verifi inform deem definit find parti inform essenti fact consider basi intend recommend imposit definit anti dump duti definit collect amount secur provision duti grant period make represent subsequ disclosur addit verif visit carri commiss provision stage compani unifi textur yarn commun produc pty locat ireland visit imposit provision measur oral written comment submit parti consid provision find modifi product consider product indian export produc claim commiss analysi consider exist market segment pty commun allegedli evidenc significantli level averag sale price pty origin india countri pty produc commun industri export produc confirm fact commun industri averag price ip higher indian import price allegedli indic pty produc commun alik respect pty origin india recal provision establish signific differ exist basic physic characterist type qualiti pty circumst type pty consid singl product purpos proceed provision conclud pty produc india export commun share similar basic physic characterist compar manufactur commun produc consid product mean articl regul ec basic regul respect differ sale price consid criterion determin product addit concern argument market segment evid brought forward found clear divid line base object criteria support conclus import india product produc commun industri product sale price consid suffici element establish market segment view dump subsidis practic differ product type found involv price element account undercut injuri elimin level calcul explain recit regul reason argument reject conclus pty consid singl product analysi made level confirm absenc comment definit product consider product set recit provision regul confirm sampl comment sampl indian export produc receiv conclus set recit provision regul confirm dump normal adopt provision measur investig indian export produc contest reason find determin cost product sell gener administr sg amp expens ordinari trade test calcul normal export produc alleg cleric error incur consumpt ratio occasion doubl count individu raw materi affect cost product product concern claim partli reject view failur export produc submit relev inform raw materi good time order verifi inform receiv verif visit event commiss base determin inform submit prior spot verif export produc argu duli provid sg amp detail product concern commiss overst expens quot establish expens quot administr expens mention compani annual report includ sg amp fact concern manufactur expens export produc claim foreign exchang profit disregard comput sg amp expens articl basic regul quot consider evid submit proper alloc cost provid shown alloc histor utilis quot comput sg amp expens commiss base audit inform includ annual report compani partial complet relev part questionnair inform consider alloc establish expens annual report form part account group distinct separ manufactur expens conclud establish expens incorpor cost manufactur report compani incorpor sg amp expens foreign exchang profit concern amount includ manufactur expens annual report compani conclud amount incorpor cost manufactur report compani claim reject origin calcul regard point confirm export produc request method alloc financ cost includ sg amp expens export produc argu work capit turnov method alloc case term loan invest product facil method alloc product respect product argu view chain success product produc facil due account avoid doubl count claim method calcul accept shown cost sg amp expens revis ordinari trade test construct normal claim reject inform verifi spot verif point doubl count claim substanti export produc argu proper includ domest sell expens amount ocean freight freight expens incur claim accept sg amp expens revis ordinari trade test construct normal export produc claim commiss doubl count pro rata increas financi cost sg amp expens commiss depart product domest market wide sg amp expens alloc resort divis wide sg amp expens includ product product concern alloc commiss depart ip resort financi year end ip cost manufactur sg amp expens calcul commiss group product type depart product control number ensur fair comparison point concern claim accept sg amp expens cost modifi point concern provis articl basic regul mention recit recal spot verif record brought attent commiss demonstr compani histor utilis product market wide alloc cost claim reject divis wide alloc sg amp expens confirm point regard sg amp expens claim partli accept commiss receiv audit inform recent financi year compris half ip proceed calcul expens incorpor latest relev inform cost manufactur concern claim reject commiss calcul base total product intermedi product export produc provid data part total product consid commiss calcul deriv repres basi encompass product fourth point claim reject group product type scope product control number ensur fair comparison carri commiss group type intermedi product product product investig made accord tabl provid export produc order calcul cost product ordinari trade test construct normal export price claim made determin export price basi find set recit provision regul confirm comparison duti drawback duti entitl passbook depb indian export produc reiter claim adjust request pursuant articl altern articl basic regul normal benefit receiv depb scheme post export basi grant recit provision regul born mind articl chapeau refer quot due allow made case merit differ factor claim demonstr affect price compar quot pursuant articl basic regul adjust grant provid condit met cumul import charg born product materi physic incorpor intend consumpt export countri import charg refund collect product export commun condit provid basi differ affect price compar establish factor question provision stage conclus evid found regard requir adjust duti drawback grant pursuant articl quot adjust made differ factor demonstr affect price compar requir paragraph custom consist pai price domest market differ factor quot current case abovement requir demonstr export produc produc conclus evid substanti claim adjust differ factor grant find set recit provision regul confirm ii duti drawback advanc licens scheme al indian export produc reiter claim adjust request pursuant articl altern articl basic regul normal benefit receiv al scheme grant recit provision regul export produc argu context parallel anti subsidi proceed commiss investig greater detail accept scheme countervail order remedi alleg contradict proceed allow grant export produc addition argu requir demonstr input raw materi product export countri duti compon impos undu burden proof recal anti dump proceed assess merit examin basi factual legal circumst differ proceed argument parallel proceed consid irrelev event recit commiss regul ec state quot scheme advanc licenc advanc licenc intermedi suppli consid countervail investig compani demonstr quantiti import materi exempt import duti exce quantiti export good quot quotat set gener principl respect requir articl chapeau basic regul state recit recal case provision regul requir basic regul demonstr export produc produc conclus evid substanti full amount respect claim note requir export produc demonstr input raw materi product export countri duti compon impos undu burden proof time adopt provision measur due allow grant charg substanti account record export produc claim reject compani posit demonstr request questionnair exist import charg born product materi physic incorpor indent consumpt india reason state recit adjust duti drawback grant find set recit provision regul confirm iii excis duti export produc reiter claim adjust pursuant articl amount indirect tax born product intend consumpt india refund respect product export commun time adopt provision measur found compani refund excis duti export product concern compani fail demonstr full amount indirect tax refund claim adjust adopt provision measur export produc question submit request commiss supplementari inform document substanti claim verifi context present case inform consid conclus full amount claim grant find set recit provision regul modifi iv sale tax export produc reiter claim result indian govern polici encourag set plant develop area compani exempt payment sale tax request adjust grant effect inform submit spot verif show domest sale invoic state export produc question exempt payment tax recov separ invoic demonstr compani collect domest sale deposit govern treasuri tax sale tax quot born product quot sold domest market find set recit provision regul confirm level trade indian export produc reiter claim adjust differ level trade sale product concern domest export market recit provision regul inform submit questionnair repli spot verif visit consist distinct differ function price level trade domest market india inform submit find set recit provision regul confirm dump margin absenc comment inform methodolog set recit provision regul confirm comparison revis weight averag normal weight averag export price product type factori basi show exist dump investig export produc weight averag dump margin calcul cooper compani includ sampl revis pursuant articl basic regul revis calcul affect residu dump margin view high level cooper residu dump margin set level highest dump margin establish cooper export produc definit dump margin percentag cif import price duti unpaid gt tabl gt commun industri shortli imposit provision measur dupont sa cooper commun produc includ definit commun industri provision stage definit ceas product pty commun allegedli low price import commun market view definit natur event longer consid treat dupont sa part commun industri determin definit find consid commun industri defin consist remain cooper commun produc unifi textur yarn sinterama spa verifi compani account major proport commun product set articl basic regul found cumul product remain cooper commun produc repres total commun product product commun ip threshold set mention articl compani constitut commun industri full accord articl basic regul indian export produc argu provision injuri analysi base situat minor proport commun produc base alleg fact complain commun produc cooper investig repres major proport commun product argument incorrect reject remain compani repres commun product confirm cooper commun produc constitut commun industri mean articl articl basic regul injuri commun consumpt absenc inform provision find commun consumpt recit provision regul confirm period consider commun consumpt develop gt tabl gt import india gt tabl gt absolut term indian import volum tripl period consider tonn tonn ip note period ip time commun consumpt decreas indian import volum doubl indian import increas share commun market ip parallel rapid increas import volum ip market share rose commun consumpt decreas averag import price concern increas period subsequ decreas lowest price level reach year absenc comment volum price import india provision find recit provision regul confirm price undercut view mention constitut commun industri calcul revis methodolog calcul undercut margin explain recit provision regul remain unchang recal purpos analys price undercut price type pty origin india compar price similar type produc sold commun industri comparison averag price suggest indian export produc consider exist product type lead mislead result basi revis price undercut margin express percentag commun industri price rang export produc cooper investig situat commun industri abovement exclus cooper commun produc definit commun industri provision establish injuri indic revis data show evolut injuri indic period consider pertain remain cooper commun produc confidenti reason commun industri consist commun produc figur index product product capac capac utilis gt tabl gt commun industri product volum increas period consider note major increas place year product volum unsteadi curv reach ip level compar level reach product capac establish basi theoret maximum hourli output machin instal multipli annual theoret work hour mainten similar product interrupt increas product capac develop step increas place increas note commun industri product volum increas compar extent period result stabl high level capac utilis increas occur end ip product capac rose period product level remain stabl explain decreas capac utilis rate stock gt tabl gt decreas level stock period explain signific increas sale volum compar product volum period level stock increas due signific decreas sale volum product slightli increas sale volum market share growth gt tabl gt commun industri sale volum increas period consider reach peak year increas compar decreas subsequ period period commun industri sale volum increas significantli compar evolut consumpt commun subsequ decreas mark decreas demand pty observ commun ip explain fact market share constantli decreas indian export produc claim commiss account market share evolut commun produc period consider market share evolut commun industri shown increas market share note articl basic regul determin injuri materi injuri commun industri determin injuri limit econom situat cooper commun produc constitut commun industri defin recit tabl recit show market share commun produc decreas signific extent period consider fact role commun produc evalu context question causat argument reject sale price gt tabl gt averag commun industri sale price remain stabl decreas subsequ period recal comparison price compar product type sold commun market ip establish margin undercut profit gt tabl gt commun industri profit express term return net sale commun market fell sharpli period consider posit level signific neg level ip invest abil rais capit gt tabl gt level invest high year relat increas product capac ip invest extrem limit comparison year commun industri abil rais capit extern provid financ parent compani affect begin period consider regard level loss ip abil rais capit jeopardis ip return invest gt tabl gt return net asset express profit percentag total asset commun industri consid case adequ indic evolut return net asset consist profit figur show clear deterior financi situat commun industri subsequ year indian export produc question level return asset basi respect price develop pty main raw materi produc pty poi argu averag pty sale price increas purchas price poi result posit develop return asset firstli note period ip averag price pty poi develop similarli consider element cost materi cost manufactur element verifi account establish profit return invest period consider evolut asset consid respect argument reject cash flow gt tabl gt figur cash flow confirm deterior financi situat commun industri remain posit period consider reach peak peak relat cash inflow signific number sale transact record year cash employ wage product gt tabl gt number employe increas period consider employ cost increas period product decreas period consider recoveri past dump period financi result commun industri satisfactori show partial recov impact dump import origin countri anti dump measur impos ip view increas indian dump import situat commun industri precari actual margin dump definit margin dump signific volum price dump import impact margin dump consid neglig conclus injuri provision conclus commun industri suffer materi injuri ip mean articl basic regul confirm precari situat commun industri appar period subsequ year commun industri product volum increas capac utilis rate high sale volum increas sale price remain stabl industri profit term return net turnov return total asset cash flow posit commun industri posit increas invest number employe cash flow remain favour period posit develop explain combin posit effect introduct anti dump measur indonesia thailand taiwan malaysia restor fair trade commun market expans commun consumpt pty year situat commun industri start significantli deterior product volum remain stabl product capac utilis decreas percentag point sale volum decreas sale price decreas commun industri start incur signific loss level invest affect indian export produc argu detail injuri indic develop posit period consider point injuri firstli note articl basic regul econom factor list articl necessarili give decis guidanc commun industri suffer materi injuri importantli true econom situat commun industri improv period figur conclus show subsequ period strong deterior situat commun industri materi injuri suffer commun industri ip argument reject conclus commun industri suffer materi injuri confirm causat introduct accord articl basic regul reexamin materi injuri suffer commun industri defin recit caus dump import india accord articl basic regul commiss reexamin factor injur commun industri order ensur injuri caus factor wrongli attribut dump import effect dump import ip volum import origin india tripl tonn tonn increas step time rais period ip rais tonn tonn increas tonn note increas place commun market expand occur time commun consumpt face signific downturn tonn period ip commun industri sale volum decreas observ rel term indian market share increas ip rais occur phase ip year indian import price reach low level eur tonn averag decreas compar previou year compar mean low price polici posit increas sale volum regain lost market share ip price reach level averag lower level year recal ip signific undercut margin establish rang show strong price pressur exert indian import ip market share ip level price undercut signific neg impact transpar depress commun market product extrem price sensit time commun industri experienc market share decreas percentag point percentag point ip decreas light commun industri price develop lower price year compar order maintain posit market recal year indian import price decreas commun industri price remain stabl level suffici maintain posit financi situat unlik indian commun industri posit improv averag sale price commun period ip period spite increas indian import commun industri develop favour fair trade expand commun market restor imposit anti dump duti import pty origin countri onward financi situat commun industri significantli deterior explain sale volum price start decreas profit return invest cash flow affect coincid period indian price significantli decreas import volum start significantli increas doubl import volum period ip effect factor import origin countri addit inform comment brought forward interest parti conclus drawn recit provision regul import origin indonesia taiwan contribut injuri suffer commun industri ip confirm transpar market signific import low price pty countri origin injuri commun industri degre consid materi impact indian import quantifi compar impact import indonesia taiwan signific increas indian import period ip absolut rel term indian averag import price ip averag lower indonesian taiwanes import price import partli subject anti dump duti circumst conclud impact indian import import impact indonesian taiwanes import genuin substanti link import india precari situat commun industri import remain countri absenc comment provision conclus import consid injuri effect commun industri confirm commun produc tabl base inform receiv compani contain complaint show evolut sale volum market share commun produc gt tabl gt data commun produc sale volum pty period ip significantli decreas absolut rel term addit recal signific proport commun produc part origin complain compani posit fulli cooper present investig due lack resourc fulli support proceed total partial cooper similar recent proceed conclud commun produc contribut injuri suffer commun industri ip invest commun industri interest parti argu heavi invest made commun industri period consider caus deterior financi situat explain invest made commun industri relat increas product capac capac increas made time commun consumpt expand commun industri increas product volum posit increas sale volum line expans commun market view posit develop commun industri expand product capac time ip increas amount tonn time commun industri increas product sale volum order fill newli instal capac capac utilis rate significantli decreas pty industri capit intens fix cost signific decreas product sale volum period ip direct neg impact financi situat commun industri note price main raw materi remain stabl period capac increas period ip hat neg impact financi situat commun industri occur coincid wit decreas product sale volum commun industri decreas caus pressur commun market indian import pty commun consumpt decreas tonn period ip indian import volum pty increas tonn period aggress price behaviour indian import price pty significantli undercut commun industri price ip relev import volum increas extent commun industri increas limit decreas sale product volum limit neg impact instal capac consid cost relat invest increas instal capac neg impact financi situat commun industri period ip impact exacerb fact commun industri decreas sale product volum sale price turn due pressur low price indian import volum doubl period commun consumpt decreas clear absenc dump import india commun industri maintain sale price level increas volum product sale led economi scale fair trade circumst commun industri absorb addit fix cost relat invest contract demand whilst commun consumpt increas period consider decreas period ip thought decreas trend coincid decreas commun industri sale volum firstli note commun industri sale volum proportion decreas commun consumpt period import origin india doubl exclud contract demand injuri effect situat commun industri consid minor comparison effect dump import global econom downturn indian export produc claim commun industri suffer injuri due world global econom downturn end consider quantifi purpos causat analysi firstli note analysi show econom situat commun industri start deterior end year global econom downturn expect oper commun similarli affect time market indian export produc manag significantli increas sale volum commun explain commun industri sale volum decreas proportion commun consumpt addit impact global downturn reflect mention contract demand view exclud econom downturn impact situat commun industri conclud comparison price depress impact dump import minor import export perform commun industri indian export produc argu loss commun industri market share due fact opt export sale domest sale commun industri increas export volum show competit market fair trade prevail recal export volum quadrupl period consider remain margin compar total sale commun industri final note profit commun industri establish refer sale commun market absenc comment head provision conclus recit provision regul confirm price raw materi comment receiv respect conclus recit provision regul price raw materi commun industri respons injuri suffer commun industri confirm argument rais interest parti indian export produc argu decreas product volum ip attribut deliber shutdown plant commun produc constitut commun industri investig show closur plant ip produc question confirm plant shutdown place argu reduct product volum ip due effect increas low price pty commun market argument reject conclus causat conclus confirm dump import injuri effect commun industri period ip situat characteris decreas sale volum depress sale price loss market share signific deterior financi situat notabl term profit return invest period indian import volum significantli increas absolut rel term price found significantli undercut commun industri price factor examin import origin countri commun produc sale invest commun industri contract demand global econom downturn price raw materi export perform commun industri found factor injuri effect situat commun industri effect factor worsen signific neg effect situat commun industri caus surg import origin india isol caus materi injuri commun industri analysi properli distinguish separ effect factor effect situat commun industri injuri effect dump import ensur injuri caus factor attribut dump import confirm factor revers fact exist genuin substanti causal link dump import materi injuri found commun interest view event place determin provision find plant shutdown dupont sa reexamin conclus injuri dump compel reason exist lead conclus commun interest impos definit anti dump measur commun industri commun produc explain provision regul reason doubt viabil competit commun industri situat normal market condit appli fact show absenc fair trade condit exist commun industri jeopardis unfair trade commun market result shutdown dupont sa surviv current depress situat market measur impos exclud commun produc experi develop recal fact commun produc posit cooper investig proceed fulli support commun produc repres commun product explain commun produc market share sale volum commun market erod provision conclus interest commun industri commun produc impos measur confirm import repli receiv import trader provision stage provision regul conclud imposit measur significantli affect situat absenc comment provid interest parti imposit provision measur conclus confirm supplier raw materi absenc comment provision conclus interest upstream industri impos measur confirm user provision stage user cooper absenc comment reaction subsequ imposit provision measur conclus imposit measur prejudici viabil competit user confirm conclus impos anti dump measur endang exist commun industri commun produc reinforc fact unfair trade condit prevail commun market commun produc recent shutdown plant commun contrari definit measur impos continu declin profit commun industri observ period consider jeopardis risk pty plant closur commun view commiss conclud compel reason exist impos definit anti dump measur definit anti dump measur injuri elimin level base methodolog explain recit provision regul injuri elimin level calcul purpos establish level measur definit impos indian export produc claim level profit order calcul injuri price arbitrarili chosen base highest profit margin observ period consider recal level profit consid calcul injuri price correspond level commun industri expect achiev absenc injuri dump year consid reason choic refer deem year import india depress effect commun industri price import countri subject measur level similar prevail ip fact commun produc exclud definit commun industri profit figur establish period consider alter provision find industri fair market condit expect reach level profit absenc dump import methodolog establish injuri elimin level recit provision regul confirm relat price undercut margin injuri margin likewis review amend definit measur light forego accord articl basic regul definit anti dump duti impos level dump margin found case lower injuri margin regard parallel anti subsidi proceed respect india accord articl council regul ec octob protect subsidis import countri member european commun hereinaft quot basic anti subsidi regul quot articl basic regul product subject anti dump countervail duti purpos deal situat aris dump export subsidis determin extent subsidi amount dump margin aris situat definit countervail duti amount subsidi found lower injuri margin case export impos council regul ec subsidi scheme investig found countervail constitut export subsidi mean articl basic anti subsidi regul definit dump margin establish cooper export produc india partli due exist export subsidi circumst consid impos countervail anti dump duti full extent relev export subsidi amount dump margin definit establish definit anti dump duti adjust reflect actual dump margin remain imposit definit countervail duti offset effect export subsidi basi definit duti gt tabl gt individu compani anti dump duti rate regul establish basi find present investig reflect situat found investig respect compani duti rate oppos countrywid 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 sampl investig dump export review pursuant articl basic regul object determin individu dump margin initi proceed order ensur equal treatment genuin indian export produc cooper compani includ sampl consid provis made weight averag duti impos compani appli indian export produc entitl individu duti pursuant articl basic regul collect provision duti view magnitud dump margin found light level injuri caus commun industri consid amount secur provision anti dump duti impos provision regul regul ec definit collect rate duti definit impos adopt regul articl definit anti dump duti impos import polyest textur filament yarn fall cn code origin india rate definit anti dump duti applic net free commun frontier price duti product manufactur compani list gt tabl gt 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 dump 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 compani subject weight averag duti rate list articl articl amount secur provision anti dump duti pursuant regul ec import polyest textur filament yarn fall cn code origin india definit collect rate duti definit impos present regul amount secur excess rate definit anti dump duti releas articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel novemb council presid bendtsen oj regul amend regul ec oj oj oj oj page offici journal european commiss director gener trade director brussel