council regul ec impos definit countervail duti import broad spectrum antibiot origin india council european union regard treati establish european commun regard council regul ec octob protect subsidis import countri member european commun basic regul articl thereof regard propos submit commiss consult advisori committe procedur previou investig exist measur council regul ec impos definit countervail duti import broad spectrum antibiot amoxicillin trihydr ampicillin trihydr cefalexin put measur dose form pack retail sale product concern fall cn code origin india measur form ad valorem duti rang impos import individu name export residu duti rate impos import export ii request combin expiri interim review public notic impend expiri definit measur forc commiss receiv request initi combin expiri interim review regul ec pursuant articl basic regul relat commun produc product sandoz gmbh austria sandoz industri product sa spain applic applic repres major proport case total commun product broad spectrum antibiot request base ground expiri measur result continu recurr subsidis injuri commun industri level measur forc allegedli inappropri counteract subsidis caus injuri prior initi combin expiri interim review accord articl basic regul commiss notifi govern india goi receiv properli document review request goi invit consult aim clarifi situat content request arriv mutual agre solut goi declin commiss invit consult iii initi combin expiri interim review commiss examin evid submit applic consid suffici justifi initi review accord provis articl basic regul consult advisori committe commiss initi notic publish offici journal european union combin expiri interim review council regul ec iv investig period investig cover period april march review investig period ip examin trend context injuri cover period januari end review investig period period consid parti concern investig commiss offici inform applic commun produc export produc import upstream supplier user goi initi investig interest parti opportun make view write request hear written oral comment submit parti consid account view appar larg number export produc product concern india name request sampl techniqu investig subsidis envisag accord articl basic regul limit number export produc made provid inform request sampl sampl techniqu consid commiss questionnair parti concern made deadlin set notic initi repli receiv commun produc export produc import stream supplier goi commiss sought verifi inform deem determin subsidis injuri determin likelihood continu recurr subsidis injuri maintain amend measur commun interest verif visit carri premis interest parti commun produc dsm anti infect bv delft netherland repli commiss questionnair behalf dsm anti infect deretil sa almeria spain dsm anti infect chemferm sa santa perpetua de mogoda spain compani jointli refer quot dsm quot sandoz gmbh biochemi gmbh kundl austria repli commiss questionnair behalf sandoz industri product sa biochemi sa barcelona spain compani jointli refer quot sandoz quot govern india ministri commerc delhi export produc india kdl biotech kopran mumbai orchid pharmaceut chemic chennai nectar lifesci chandigarh nestor pharmaceut delhi ranbaxi laboratori delhi torrent gujarat biotech ahmedabad surya pharmaceut chandigarh vi disclosur comment procedur goi interest parti inform essenti fact consider intend propos continu measur reason time comment parti present comment write addit goi export produc present posit post disclosur hear post hear submiss summar posit submiss comment duli consider set goi export produc point post disclosur hear applic produc type product cefalexin claim respect type initi investig made void respons submiss recal origin investig establish type product investig section constitut singl categori product type belong categori bulk semisynthet broad spectrum antibiot incorpor finish dosag form effect treat varieti infecti diseas type form product purpos proceed produc applic argument refut goi export produc contend confidenti questionnair repli commun produc suffici detail file accord articl basic regul alleg lack inform confidenti questionnair repli deni cooper export effect opportun defend interest relat injuri causal link analysi context note set section commun industri present investig consist parti sandoz dsm addit parti produc amoxicillin trihydr ampicillin trihydr produc cefalexin circumst regard commun industri increas confidenti natur data provid investig event file inspect interest parti confidenti repli questionnair cooper commun produc confidenti data provid index form order permit reason understand substanc inform submit confid confidenti questionnair repli commun produc consid line provis articl basic regul addit pertin note index injuri data disclos set section regul provid interest parti suffici precis pictur injuri causal situat assess analysi defend interest product concern product product concern product cover review product concern council regul ec amoxicillin trihydr ampicillin trihydr cefalexin put measur dose form pack retail sale fall cn code origin india product concern ii product post disclosur hear goi export produc drawn attent fact commun produc mention differ quot stabil puriti assai galen properti quot compar product concern product addit cooper import mention differ regard water solubl product concern product correspond intern pharmacopoeia specif alik respect close resembl requir articl basic regul investig confirm amoxicillin trihydr ampicillin trihydr cefalexin produc sold commun commun produc ident close resembl physic characterist product concern product mean articl basic regul subsidi introduct basi inform contain review request repli commiss questionnair scheme allegedli involv grant subsidi investig nationwid scheme advanc licenc scheme duti entitl passbook scheme special econom zone export orient unit scheme export promot capit good scheme incom tax scheme export incom tax exempt scheme incom tax incent research develop export credit scheme scheme 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 review investig period case year plan relat period april march exim polici addit goi set procedur govern exim polici quot handbook procedur april march volum quot hop handbook procedur updat regular basi incom tax scheme base incom tax act amend yearli financ act export credit scheme base section bank regul act reserv bank india rbi direct commerci bank field export credit region scheme basi inform contain review request repli commiss questionnair commiss investig number scheme allegedli grant region govern author indian state state punjab punjab industri incent scheme scheme base industri polici incent code govern punjab state gujarat gujarat industri incent scheme refund electr duti scheme base gujarat industri incent polici scheme base bombai electr duti act state maharashtra packag scheme incent govern maharashtra gom scheme base resolut gom industri energi labour depart incom tax scheme incom tax incent research develop region scheme punjab industri incent gujarat industri incent gujarat refund electr duti mention review request accord articl basic regul commiss notifi goi extens scope investig order includ scheme goi invit consult aim clarifi factual situat alleg scheme arriv mutual agre solut consult absenc mutual agre solut relat scheme commiss includ scheme investig subsidis gener disclosur comment subsidis export produc contend advanc licenc scheme incom tax incent scheme research develop export credit scheme exclud scope present investig review cover scheme origin investig case scheme region scheme investig investig origin investig relev provis basic regul interim expiri review stipul narrow approach review interim review lead increas measur line articl basic regul exist insuffici counteract countervail subsidi articl basic regul requir examin quot circumst regard subsidis chang significantli quot interim review subsidis lead se complet evalu subsidis framework subsidi scheme origin investig possibl benefit product concern addit expiri review sole focu scheme origin investig articl basic regul refer quot continu recurr subsidis quot gener subsidi scheme origin investig review limit scheme origin investig necessit determin present futur subsidis includ program origin investig fact approach lead adequ analysi factual situat subsidis review investig period govern effect shield subsidi disciplin simpli renam scheme make slight structur frustrat object purpos countervail measur offset injuri subsidis ii nationwid scheme advanc licenc scheme al legal basi detail descript scheme contain paragraph exim polici chapter hop elig al consist subschem detail recit subschem inter alia differ scope elig manufactur export merchant export quot ti quot support manufactur elig al physic export al annual requir manufactur export suppli ultim export elig al intermedi suppli main contractor suppli quot deem export quot categori mention paragraph exim polici supplier export orient unit eou elig al deem export eventu intermedi supplier manufactur export elig quot deem export quot benefit subschem advanc releas order aro back back inland letter credit practic implement advanc licenc issu physic export main subschem duti free import input materi product specif result export product quot physic quot context mean export product leav indian territori import allow export oblig includ type export product licenc annual requir licenc link specif export product wider product group chemic alli product licenc holder threshold set past export perform import duti free input manufactur item fall product group choos export result product fall product group duti exempt materi intermedi suppli subschem cover case manufactur intend produc singl export product divid product process manufactur export produc intermedi product import duti free input materi obtain purpos al intermedi suppli ultim export final product oblig export finish product deem export subschem main contractor import input free duti requir manufactur good sold quot deem export quot categori custom mention paragraph exim polici goi deem export refer transact good suppli leav countri number categori suppli regard deem export provid good manufactur india suppli good eou compani situat special econom zone sez aro al holder intend sourc input indigen sourc lieu direct import option sourc aro case advanc licenc valid aro endors indigen supplier deliveri item endors aro entitl indigen supplier benefit deem export set paragraph exim polici al intermedi suppli deem export deem export drawback refund termin excis duti aro mechan refund tax duti supplier refund ultim export form drawback refund duti refund tax duti indigen input import input back back inland letter credit subschem cover indigen suppli al holder holder al approach bank open inland letter credit favour indigen supplier licenc invalid bank direct import respect volum item sourc indigen import indigen supplier entitl deem export benefit set paragraph exim polici al intermedi suppli deem export deem export drawback refund termin excis duti establish review investig period cooper export obtain concess subschem link product concern al physic export ii al annual requir iii al intermedi suppli furnish ultim export iv al deem export supplier eou unit sez establish countervail aro scheme vi back back inland letter credit scheme verif purpos indian author licenc holder legal oblig maintain quot true proper account licenc wise consumpt utilis import good quot format chapter appendix hop actual consumpt regist appendix regist regard subschem iii iv list recit import allow export includ deem export oblig fix volum goi document licenc addit time import export transact document govern offici licenc volum import allow scheme determin goi basi standard input output norm sion sion exist product includ product concern publish hop ii case subschem ii list recit al annual requir import allow document licenc licenc holder oblig quot maintain nexu import input result product quot paragraph hop import input materi transfer produc result export product export oblig fulfil prescrib time frame issuanc licenc month extens month case al annual requir extens time frame allow review investig establish input materi import sion import allow duti free subschem cooper export exceed materi need produc refer quantiti result export product sion product concern accur review investig period cooper export correct actual consumpt regist base real consumpt case regist legal oblig recit case actual consumpt regist compani investig export goi demonstr import duti exempt lead excess remiss disclosur comment goi cooper export submit comment al claim al oper permit drawback substitut drawback system allegedli resembl ec process system verif system conform provis annex ii iii basic regul place monitor nexu duti free import input result export product goi export contend excess remiss duti countervail regard verif system insist adequ verif system place context refer number verif element goi verif includ sion quantiti inform import export document custom bond regist import export al consumpt regist duti entitl export certif book deec book redempt verif fulfil import export addit check context indian excis custom duti administr period audit legal prosecut case quot divers quot goi export admit sion quot lower consum quot addit export provid suffici evid fulfil oblig properli actual consumpt regist mandat exim polici export claim investig author calcul excess remiss final claim ec bound past preced countervail al export provid post disclosur hear calcul duti remit excess conclus exempt import duti subsidi mean articl ii articl basic regul financi contribut goi confer benefit investig export addit al physic export al annual requir al intermedi suppli conting law export perform deem specif countervail articl basic regul export commit compani obtain benefit scheme al deem export modal present case de facto conting export perform compani minor extent suppli eou unit sez categori mention paragraph exim polici compani state custom eventu export product concern object eou sez export set paragraph exim polici domest supplier obtain benefit al deem export goi anticip export earn subsequ receiv export locat eou sez articl basic regul subsidi consid export conting fact demonstr grant subsidi legal conting export perform fact ti actual anticip export earn subschem present case consid permiss duti drawback system substitut drawback system mean articl ii basic regul find confirm care consider disclosur submiss conform strict rule laid annex item annex ii definit rule drawback annex iii definit rule substitut drawback basic regul goi effect appli verif system procedur confirm amount input consum product export product annex ii ii basic regul case substitut drawback scheme annex iii ii basic regul sion product concern suffici precis disclosur comment chang find contrari goi admit sion inaccur confirm sion consid verif system actual consumpt design overli gener standard norm enabl goi verifi suffici precis amount input consum export product effect control goi base correctli actual consumpt regist appendix regist place addit goi carri examin base actual input involv carri absenc effect appli verif system annex ii ii annex iii ii basic regul prove excess remiss place alleg compar al ec process system irrelev ec system subject present investig verif element claim disclosur longer exist deec book abolish exim polici appar absenc effect control actual consumpt regist base overli gener sion suffici inform import export document custom bond regist redempt control al audit report indian author regard export produc investig provid final al previous analys basi fact compar establish present investig view imprecis sion product concern bind preced countervail scheme exist subschem countervail calcul subsidi amount absenc permit duti drawback system substitut drawback system countervail benefit remiss total import duti due import input contrari disclosur submiss made goi export basic regul provid countervail quot excess quot remiss duti articl ii annex basic regul excess remiss duti countervail provid condit annex ii iii basic regul met condit fulfil present case absenc adequ monitor process establish except drawback scheme applic normal rule countervail amount revenu foregon unpaid duti purport excess remiss appli set annex ii ii iii ii basic regul burden investig author calcul excess remiss contrari articl ii basic regul establish suffici evid refut appropri alleg verif system note addit examin indian author absenc effect appli verif system time manner spot verif countervail duti investig calcul duti remiss excess provid export disclosur time goi disregard subsidi amount export al calcul basi import duti forgon basic custom duti special addit custom duti materi import subschem product concern review investig period set recit numer accord articl basic regul fee necessarili incur obtain subsidi deduct subsidi amount justifi claim made accord articl basic regul subsidi amount alloc export turnov gener product concern review investig period denumer subsidi conting export perform grant refer quantiti manufactur produc export transport compani benefit scheme review investig period obtain subsidi tabl recit duti entitl passbook scheme depb legal basi detail descript depb contain paragraph exim polici chapter hop elig manufactur export merchant export elig scheme practic implement depb elig export appli depb credit calcul percentag product export scheme depb rate establish indian author product includ product concern determin basi sion take account presum import content input export product custom duti incid presum import import duti paid elig benefit scheme compani export point time export transact declar made export author india indic export take place depb order good export indian custom author issu dispatch procedur export ship bill document show inter alia amount depb credit grant export transact point time export benefit receiv custom author issu export ship bill goi discret grant depb credit relev depb rate calcul benefit appli time export declar made possibl retroact amend level benefit found accord indian account standard depb credit book accrual basi incom commerci account fulfil export oblig credit payment custom duti subsequ import good unrestrictedli import capit good good import credit sold domest market subject sale tax depb credit freeli transfer valid period month date issu applic depb credit cover export transact electron file unlimit amount export transact de facto strict deadlin appli depb credit exist time period mention chapter hop count recent export transact includ depb applic disclosur comment disclosur export receiv benefit scheme comment depb analysi set submit contrari find recit materi import depb allegedli export product depb credit allegedli obtain good export bear import duti input materi ii calcul methodolog countervail amount focu export transact recit benefit allegedli confer usag credit reason approach discriminatorili depart earlier ec preced iii debp countervail extent credit obtain product concern iv depb rate reduct place februari consider conclus depb depb subsidi mean articl ii articl basic regul depb credit financi contribut goi credit eventu offset import duti decreas goi duti revenu due addit depb credit confer benefit export improv liquid depb conting law export perform deem specif countervail articl basic regul scheme consid permiss duti drawback system substitut drawback system mean articl ii basic regul conform strict rule laid annex item annex ii definit rule drawback annex iii definit rule substitut drawback basic regul 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 item 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 benefit depb claim made export materi import scheme export product alleg depb credit obtain condit input materi bear import duti burden substanti context note goi point time contest factual descript depb set claim reject calcul subsidi amount accord articl basic regul amount countervail subsidi calcul term benefit confer recipi found exist review investig period regard consid benefit confer recipi point time export transact made scheme moment goi liabl forego custom duti constitut financi contribut mean articl ii basic regul state recit custom author issu export ship bill show inter alia amount depb credit grant export transact goi discret grant subsidi discret amount subsidi state recit chang depb rate actual export issuanc depb licenc retroact effect level benefit grant state recit compani line indian account standard book depb credit accrual basi incom stage export transact final virtu fact compani awar receiv subsidi depb benefit scheme compani advantag competit posit reflect subsidi offer lower price rational impos countervail duti redress unfair trade practic base illicit competit advantag light consid assess benefit depb sum credit earn export transact made scheme investig period comment disclosur led revis calcul approach methodolog recent past european commun context graphit electrod system case addit principl legal certainti legitim expect prevent chang methodolog firstli approach result complet evalu scheme countervail concern calcul subsidi amount order link close factual situat investig period approach inter alia consequ fact establish commiss recent investig book depb credit accrual basi indian account standard de facto exist applic deadlin credit exim polici disclosur comment confirm moment export transact made scheme export obtain irrevoc entitl depb credit moment decis order establish conferr benefit set recit subsequ usag export vest quot quot financi term contrari submiss export produc depb credit gener export product concern consid establish amount countervail depb credit depb oblig exist limit credit import duti free input materi link specif product contrari depb credit freeli transfer sold import unrestrictedli import good input materi product concern belong categori capit good product concern benefit depb credit gener depb rate reduct subsequ review investig period consid articl basic regul inform relat period subsequ ip account guarante exist goi increas depb rate futur justifi claim made fee necessarili incur obtain subsidi deduct credit establish arriv subsidi amount numer articl basic regul accord articl basic regul subsidi amount alloc total export turnov review investig period denumer subsidi conting export perform grant refer quantiti manufactur produc export transport compani benefit scheme review investig period obtain subsidi tabl recit export orient unit scheme quot eou quot special econom zone scheme sez legal basi detail scheme contain chapter eou sez exim polici hop elig except pure trade compani enterpris principl undertak export entir product good servic set sez eou unlik servic agricultur undertak industri sector fulfil minimum invest threshold fix asset indian rupe million elig eou practic implement sez successor scheme export process zone scheme epz sez specif delin duti free enclav consid exim polici foreign territori purpos trade oper duti tax sez oper sez approv indian author establish eou side geograph flexibl establish india scheme complementari sez applic eou sez statu 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 agreement recognis compani sez eou valid year period agreement renew period crucial oblig eou sez set exim polici achiev net foreign exchang nfe earn refer period year total export higher total import good eou sez unit entitl concess 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 reimburs central sale tax paid good procur local iv facil sell part product domest market payment applic duti finish product except gener requir export entir product exempt incom tax due profit realis export sale accord section section incom tax act year period start oper longer vi possibl foreign equiti ownership concess scheme larg compar differ exist instanc eou obtain reduct duti payabl domest sale dta sale sez duti payabl sale eou unit sell turnov domest reduc rate unit oper scheme bond surveil custom offici accord section custom act legal oblig maintain format proper account import consumpt utilis import materi export made document submit period requir compet author quarterli annual progress report quot point time eou sez unit requir relat import consign export transfer unit sale dta stock quot paragraph appendix paragraph appendix ii hop domest sale dispatch record certif basi dispatch process export consign eou supervis custom excis offici perman post eou compani oblig reimburs goi salari perman bond offic quot activ sez unit zone includ export import good certif procedur quot paragraph appendix ii hop state routin examin export consign sez unit custom author place present case eou cooper export sez analys countervail scheme cooper export eou utilis scheme import raw materi capit good free import duti procur good domest free excis duti obtain sale tax reimburs sell part product domest market avail benefit recit iv export concern avail benefit incom tax exempt provis eou incom tax exempt fall gener incom tax exempt scheme analysi thereof set recit disclosur comment disclosur export produc submit eou countervail duti paid domest sale fulli cover amount import duti exempt input materi domest sold product excess remiss export opinion regard eou allegedli resembl ec process system verif system conform provis annex ii iii basic regul place end argu consign wise correl input materi result export product requir indian author recit mandatori basic regul wto agreement subsidi countervail measur ascm proper verif system addit export refer compani intern batch sheet system provid nexu inform input output export point domest sale constitut sale ip claim period assess monthli sale tax return goi suffici meet verif standard set basic regul contend calcul purpos amount raw materi import review investig period set recit annual progress report eou amount raw materi consum period set recit report ii alloc period duti save import capit good base compani specif depreci period basi averag depreci period cooper export produc addit claim interest ad commerci rate prevail india ip reduc weight averag rate found eou review investig period conclus eou exempt eou type import duti basic custom duti special addit custom duti reimburs sale tax financi contribut goi mean articl ii basic regul govern revenu due absenc scheme forgon addit confer benefit eou mean articl basic regul save liquid pai duti due obtain sale tax reimburs exempt excis duti import duti equival addit custom duti lead revenu forgon due excis addit custom duti paid credit futur duti liabil call cenvat mechan duti definit mean quot cenvat quot credit ad bear definit duti input materi exempt basic custom duti special addit custom duti sale tax reimburs constitut subsidi mean articl basic regul conting law export perform deem specif countervail articl basic regul export object eou set paragraph exim polici conditio sine qua obtain incent subsidi contrari submiss made export consid permiss duti drawback system substitut drawback system mean articl ii basic regul conform strict rule laid annex item annex ii definit rule drawback annex iii definit rule substitut drawback basic regul alleg compar eou ec process system context irrelev ec system subject present investig sale tax reimburs import duti exempt provis purchas capit good conform rule permit drawback system good consum product process requir annex item sale tax reimburs import duti remiss export object analysi argu capit good product se exclud permit duti drawback reason reflect clear word annex item capit good product consum argument reject addit benefit scheme care consider submiss made export confirm goi effect verif system procedur place confirm amount duti sale tax free procur input consum product export product annex ii ii basic regul case substitut drawback scheme annex iii ii basic regul eou allow sell signific amount product annual turnov domest market oblig law exist export total amount manufactur result product due certif procedur domest transact place supervis control govern offici bond premis eou part subject physic control indian author increas import verif element notabl control nexu duti free input result export product order qualifi duti drawback verif system consid eou subject present investig sell domest annual turnov ip impact gener assess adequaci verif system place verif step instal recal mention recit confirm submiss export eou de jure point time requir relat import consign destin result product consign control provid indian author suffici inform final destin input check duti sale tax exempt exce input export product monthli tax return domest sale assess basi period assess indian author suffic compani intern system legal oblig exim polici batch sheet system suffic replac kei requir duti drawback verif system addit duti drawback verif system design enforc govern left discret manag individu compani concern set inform system audit report indian author request compani goi made substanti confirm eou explicitli requir indian exim polici record nexu input materi result product effect control mechan set goi determin input consum export product amount goi carri examin base actual input involv carri absenc effect verif system annex ii ii annex iii ii basic regul prove excess remiss place recal examin principl complet verif visit investig carri verif consid place base find examin articl basic regul calcul subsidi amount absenc permit duti drawback system substitut drawback system countervail benefit remiss total import duti basic custom duti special addit custom duti due import sale tax reimburs review investig period claim export consider amount duti sale tax save link input consum review investig period reject conferr benefit mean articl basic regul take place duti sale tax free procur input materi stage duti due exempt import duti basic custom duti special addit custom duti sale tax reimburs raw materi subsidi amount export eou calcul basi import duti forgon basic custom duti special addit custom duti materi import product sector bulk drug intermedi sale tax reimburs sector review investig period fee necessarili incur obtain subsidi deduct accord articl basic regul sum arriv subsidi amount numer accord articl basic regul subsidi amount alloc export turnov gener bulk pharmaceut sector sector review investig period denumer subsidi conting export perform grant refer quantiti manufactur produc export transport subsidi margin obtain ii exempt import duti basic custom duti special addit custom duti capit good unlik raw materi capit good physic incorpor finish good accord articl basic regul benefit investig compani calcul basi amount unpaid custom duti import capit good spread period reflect normal depreci period capit good industri product concern order determin normal depreci period weight averag depreci period cooper export calcul claim eou investig compani specif depreci period reject quot normal quot synonym quot individu quot quot repres averag quot amount calcul attribut review investig period adjust ad interest period order reflect benefit time establish full benefit scheme recipi amount interest ad base commerci interest rate review investig period india claim export lower averag rate lead differ outcom subsidi margin remain fee necessarili incur obtain subsidi deduct accord articl basic regul sum arriv subsidi amount numer accord articl basic regul subsidi amount alloc export turnov gener sector review investig period denumer subsidi conting export perform grant refer quantiti manufactur produc export transport subsidi margin obtain total subsidi margin eou compani concern amount export promot capit good scheme epcg legal basi detail descript epcg contain chapter exim polici chapter hop elig manufactur export merchant export quot ti quot support manufactur servic provid elig scheme practic implement condit export oblig compani allow import capit good april hand capit good year reduc rate duti end goi issu applic payment fee epcg licenc april scheme reduc import duti rate applic capit good import scheme march effect duti rate includ surcharg case high import duti rate applic order meet export oblig import capit good produc amount export good period 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 disclosur comment disclosur goi export produc submit depreci period capit good allegedli adequ disclos interest parti ii suffici set extent interest ad arriv countervail subsidi amount conclus epcg scheme epcg subsidi mean articl ii articl basic regul duti reduct constitut financi contribut goi concess decreas goi duti revenu due addit duti reduct confer benefit export duti save import improv liquid epcg conting law export perform licenc obtain commit export deem specif countervail articl basic regul eventu scheme consid permiss duti drawback system substitut drawback system mean articl ii basic regul capit good cover scope permiss system set annex item basic regul consum product export product calcul subsidi amount subsidi amount calcul accord articl basic regul basi unpaid custom duti import capit good spread period reflect normal depreci period capit good antibiot industri accord establish practic amount calcul attribut review investig period adjust ad interest period order reflect full benefit time commerci interest rate review investig period india consid purpos fee necessarili incur obtain subsidi deduct accord articl basic regul sum arriv subsidi amount numer accord articl basic regul subsidi amount alloc export turnov review investig period denumer subsidi conting export perform grant refer quantiti manufactur produc export transport compani benefit scheme review investig period subsidi obtain neglig epcg countervail case hand respond disclosur comment export credit scheme ec legal basi detail scheme set master circular iecd export credit foreign currenc master circular iecd rupe export credit reserv bank india rbi address commerci bank india elig manufactur export merchant export elig scheme practic implement scheme rbi mandatorili set maximum ceil interest rate applic export credit indian rupe foreign currenc commerci bank charg export quot view make credit export internation competit rate quot ec consist subschem pre shipment export credit scheme pack credit cover credit provid export financ purchas process manufactur pack ship good prior export post shipment export credit scheme work capit loan purpos financ export receiv rbi direct bank provid amount net bank credit export financ result rbi master circular export obtain export credit preferenti interest rate compar interest rate ordinari commerci credit cash credit pure set market condit respect master circular rupe export credit note quot ceil rate interest credit extend export prescrib circular lower maximum lend rate charg borrow concess sens quot differ rate decreas compani good credit rate fact high rate compani posit obtain export credit cash credit condit disclosur comment disclosur export receiv benefit scheme argu ec countervail subsidi end submit countervail subsidi requir transfer public fund ii rate ec credit set market condit commerci bank offer significantli interest rate iii interest rate cash credit higher compar export credit export financ riski execut case foreign currenc export credit due allegedli lower inflat freeli convert foreign currenc compar indian rupe currenc claim impact interest rate export claim provid calcul subsidi margin calcul purpos rate bank bank identifi verif visit lend bank event lowest rate export cash credit comparison export argu provid evid loan amount reduc allegedli repres capit account identifi foreign capit conclus ec firstli preferenti interest rate ec credit set rbi master circular mention recit decreas interest cost export compar credit cost pure set market condit confer case benefit mean articl basic regul export case cooper export rate differ found exist conclud benefit confer contrari submiss set rate differ explain pure market behaviour commerci bank export financ se secur domest financ fact perceiv riski extent secur requir credit financ object pure commerci decis commerci bank rate differ regard bank result methodolog rbi set maximum lend rate commerci bank individu addit rbi master circular commerci bank oblig pass borrow export financ advantag interest rate export credit foreign currenc summar respons submiss recal object rbi master circular provid export financ quot internation competit rate quot rbi consid export credit rate quot concess quot fact preferenti credit ec grant commerci bank benefit financi contribut govern mean articl iv basic regul context note articl iv basic regul ascm requir charg public account reimburs commerci bank goi establish subsidi govern direct carri function illustr point ii iii articl basic regul rbi public bodi fall definit quot govern quot set articl basic regul govern own pursu public polici object monetari polici manag appoint goi rbi direct privat bodi commerci bank bound condit inter alia maximum ceil interest rate export credit mandat rbi master circular rbi provis commerci bank provid amount net bank credit export financ direct oblig commerci bank carri function mention articl basic regul case loan form preferenti export financ direct transfer fund form loan condit vest govern practic real sens differ practic govern articl iv basic regul subsidi deem specif countervail preferenti interest rate relat financ export transact conting export perform articl basic regul calcul subsidi amount subsidi amount calcul basi differ interest paid export credit review investig period amount payabl interest rate applic ordinari commerci credit compani subsidi amount numer alloc total export turnov review investig period denumer accord articl basic regul subsidi conting export perform grant refer quantiti manufactur produc export transport late claim made export credit amount verifi spot visit reduc allegedli consist extent found mention verif visit substanti accept claim concern regard lend bank inform inform provid verif visit refut inform made good time subject verif event export substanti claim obtain export financ commerci bank favour condit compani avail benefit ec obtain subsidi incom tax scheme export incom tax exempt scheme eit section hhc incom tax act ita establish investig export receiv benefit partial incom tax exempt profit deriv export sale review investig period legal basi exempt set section hhc ita provis ita abolish assess year financi year april march onward hhc ita confer benefit applic march investig export benefit scheme review investig period scheme withdrawn countervail accord articl basic regul ii section ita full incom tax exempt profit deriv export sale newli establish undertak sez free trade zone electron hardwar technolog park softwar technolog park section ita newli establish eou section ita year product continu forc till march compani avail past year benefit section ita start financi year reason compani longer elig benefit section ita financi year onward accord articl basic regul scheme countervail present case incom tax incent research develop itirad legal basi detail descript itirad set section ab ita ii elig compani engag busi bio technolog manufactur drug pharmaceut chemic electron equip comput comput softwar telecommun equip helicopt aircraft articl thing notifi elig benefit scheme iii practic implement expenditur cost land build hous research develop facil approv depart scientif industri research goi deduct sum equal cost de facto incur permit incom tax purpos mean deduct fiction expens expens incur incom tax base subsequ incom tax burden decreas artifici iv disclosur comment disclosur export receiv benefit scheme made submiss scheme countervail albeit itirad limit sector claim specif mean articl basic regul enterpris sector elig ii expenditur incur march section ab subsect ita benefit scheme conclus itirad itirad subsidi mean articl ii articl basic regul artifici incom tax base reduct section ab ita constitut financi contribut goi decreas goi incom tax revenu due addit incom tax reduct confer benefit compani improv liquid goi argu reiter disclosur substanti elig itirad base object criteria scheme specif clear word section ab ita prove itirad de jure specif mean articl basic regul countervail elig scheme govern object criteria neutral mean articl basic regul benefit scheme industri sector list recit goi made scheme sector contrari submiss made export limit constitut specif categori quot group industri quot articl basic regul synonym describ sector restrict restrict econom natur horizont applic number employe size enterpris addit claim expenditur incur march exempt scheme lead countervail mean articl basic regul demonstr scheme withdrawn moment final find review investig export longer obtain benefit itirad contrari itirad forc assess year financi year continu confer benefit addit export substanti claim prolong scheme foreseen goi fact scheme prolong past indic prolong place futur financ act goi consult disclosur comment gave indic march scheme expir ii substitut compar incom tax relief provis vi calcul subsidi amount subsidi amount calcul basi differ incom tax due review investig period applic provis section ab ita subsidi amount numer alloc total turnov review investig period denumer accord articl basic regul subsidi relat sale domest export grant refer quantiti manufactur produc export transport subsidi margin establish compani receiv benefit itirad iii region scheme industri incent scheme ii govern gujarat punjab state gujarat punjab grant elig industri enterpris incent form exempt defer sale purchas tax order encourag industri develop econom backward area state scheme virtual ident assess jointli legal basi detail descript scheme appli govern gujarat gog govern punjab gop set gog resolut gr octob gop resolut ib march elig compani set industri establish make larg scale expans exist industri establish backward area elig avail benefit scheme exhaust list inelig industri exist prevent compani field oper benefit incent practic implement scheme compani invest backward area area repres territori unit state classifi econom develop categori time area exclud quot ban quot applic incent scheme main criteria establish amount incent size invest area enterpris locat incent grant point time time limit file applic incent fulfil quantit criteria disclosur comment disclosur export receiv benefit ii made submiss ii export subsidi ii constitut compens extra expens incur account avail infrastructur design backward area iii case export longer benefit scheme juli conclus ii scheme provid subsidi mean articl ii basic regul constitut financi contribut gog gop incent grant present case sale purchas tax exempt decreas tax revenu due addit incent confer benefit compani improv financi situat tax due paid scheme region specif mean articl basic regul compani invest design geograph area jurisdict state concern compani locat area addit level benefit differenti area concern goi share assess firstli argu intern trade se subject sale tax stipul indian constitut result goi continu scheme revenu forgon due respect export transact countervail contrari disclosur submiss export respect scheme assess export subsidi mean articl basic regul direct focu export product concern specif recit direct link subsidi export product requir render subsidi scheme countervail accord articl basic regul suffici establish direct link subsidi manufactur compani basi quot monei fungibl quot kind domest subsidi lower price reflect export transact subsidi improv liquid compani addit goi provid evid gener sale tax exempt export sale cover purchas tax liabil input materi fact present case compani ii offset purchas tax liabil goi contend ii admittedli limit backward region territori punjab gujarat consid specif allegedli favour enterpris special design region goi admit kind product design territori elig ii fact region restrict state subsidi scheme enterpris special design area territori constitut specif kind scheme favour enterpris compani elig region obtain aid competitor locat elig region differenti object mean articl basic regul specif scheme horizont appli state territori alleg compens ii extra cost incur due insuffici infrastructur contrari submiss made export chang evalu countervail subsidi alleg cost substanti export claim longer elig benefit ii substanti alleg provid confirm gog contrari state manag report review investig period seek extens ii benefit note extens ii gujarat compani provid evid gog refus extens argument goi disclosur submiss chang assess scheme sale purchas tax exempt countervail calcul subsidi amount subsidi amount calcul basi amount sale purchas tax due review investig period remain unpaid scheme accord articl basic regul amount subsidi numer alloc total sale review investig period denomin subsidi export conting grant refer quantiti manufactur produc export transport period compani benefit scheme obtain subsidi compani electr duti exempt scheme ed govern gujarat state gujarat grant elig industri enterpris incent form exempt payment electr duti order encourag industri develop econom backward area state legal basi detail descript electr duti exempt scheme appli govern gujarat gog set bombai electr duti act section vi vii act adapt gujarat adapt law order elig compani invest backward area set industri establish make larg scale capit invest expans exist industri establish elig practic implement scheme compani invest design geograph area jurisdict state gujarat empow gog exclud area industri undertak oblig pai electr duti industri undertak establish special design area period year date commenc manufactur exempt energi duti levi duti half normal rate disclosur comment disclosur export receiv benefit scheme made submiss june allegedli longer benefit scheme addit export claim scheme note respect export scheme event includ whilst establish subsidi amount conclus ed scheme subsidi mean articl ii basic regul constitut financi contribut gog incent decreas state revenu due addit confer benefit recipi compani scheme region specif mean articl basic regul compani invest design geograph area jurisdict state gujarat criteria condit elig govern incent set law regul offici document confirm verif visit compani made scheme period year request compani provid inform bombai electr duti act chang analysi goi argu scheme countervail case consid horizont applic state countervail end provid notif gom industri energi labour depart state maharashtra bombai electr duti act inform concern state gujarat addit note notif ed incent appar district area maharashtra consid region specif establish export investig situat gujarat scheme review investig period conclud scheme countervail export reason set previou recit export claim longer elig benefit ed substanti alleg provid confirm gog contrari state manag report review investig period seek extens ed benefit successfulli past total year fact relev legisl exempt period ed year compani provid evid gog refus extens calcul subsidi amount benefit export produc calcul basi amount electr duti due review investig period remain unpaid scheme accord articl basic regul amount subsidi numer alloc total sale review investig period denomin relat sale domest export grant refer quantiti manufactur produc export transport subsidi margin establish compani receiv benefit ed packag scheme incent quot psi quot govern maharashtra gom found export produc obtain countervail benefit psi iv amount countervail subsidi consist practic relat compani singl entiti determin subsidi rate calcul individu subsidi rate encourag circumvent countervail measur render ineffect enabl relat produc channel export commun compani lowest individu rate order avoid situat individu subsidi amount scheme relat compani calcul weight averag subsidi amount establish attribut relat compani export produc regard relat compani attribut singl subsidi rate operation posit exercis restraint compani annual report kei manag person compani rel exercis quot signific influenc quot compani signific influenc indian account standard mean particip financi oper decis enterpris influenc lead qualif relat indian account standard european custom law parti deem relat control member famili disclosur export produc disagre relat parti analysi set alleg provid evid busi relat compani concern exist export produc contest factual descript outlin recit substanti fact compani consid relat parti claim disregard amount countervail subsidi accord provis basic regul express ad valorem investig export produc rang high level cooper subsidi rate cooper compani set level compani highest individu rate scheme al depb eou epcg ec itirad psi gii pii ed total compani kdl biotech nil negl nil nil nil nil nil nectar lifesci nil negl nil nil nil nil nestor pharmaceut nil nil negl nil nil nil nil nil orchid chemic amp pharmaceut nil nil nil nil nil nil nil nil ranbaxi laboratori nil negl negl nil nil nil nil surya pharmaceut nil negl nil nil nil nil torrent gujarat biotech nil nil nil nil nil nil nil likelihood continu recurr subsidis accord articl basic regul examin expiri measur forc lead continu recurr subsidis set recit establish review investig period indian export product concern continu benefit countervail subsidis indian author fact subsidi margin found review higher establish origin investig rang recit council regul ec subsidi scheme mention recit hhc ita discontinu case individu compani ceas elig scheme reflect calcul subsidi rate remain subsidi scheme concern give recur benefit indic programm phase modifi forese futur absenc action export product question continu receiv countervail subsidi export elig subsidi programm circumst consid reason conclud subsidis continu futur demonstr subsidis continu time review continu futur issu likelihood recurr subsidis irrelev commun industri commun product review investig period product manufactur commun commun produc sandoz dsm ac dobfar spa antibiotico sandoz request combin expiri interim review anti subsidi measur forc dsm support request sandoz dsm fulli cooper review investig commun produc cooper oppos initi combin expiri interim review cooper commun produc import type product concern india period consid countri activ chang qualif produc mean articl basic regul compar commun product product quantiti import india review investig period repres minor proport import product concern india temporari natur restructur product commun start produc type product import inter alia india ii definit commun industri product produc cooper commun produc review investig period repres total commun product product compani constitut commun industri mean articl basic regul refer quot commun industri quot analysi situat commun market introduct relev eurostat statist taric code data obtain verifi questionnair respons commun industri evalu volum price trend commun industri data obtain verifi questionnair respons cooper commun produc reason confidenti indic show evolut trend disclosur export claim injuri analysi place basi inform commun market enlarg includ member state articl basic regul stipul inform relat period subsequ ip account enlarg place ip submiss reject event inform product product member state alter situat commun industri addit gener comment submit export substanti injuri analysi disclos factor stipul articl basic regul base posit evid concret claim specif aspect injuri analysi address context respect part analysi repli gener comment mention basi injuri analysi verifi fact support evid ii set import relat factor articl basic regul indic articl basic regul relat situat commun industri factor subsidis import articl basic regul assess ii determin relev commun market order establish commun industri suffer injuri determin consumpt econom indic relat situat commun industri examin extent subsequ commun industri product product account analysi product sold commun industri unrel custom ii downstream process formul group compani relat entiti sale unrel entiti consid form quot free market quot sale relat entiti downstream process consid captiv lack choos supplier freeli econom indic relat commun industri found meaning analysi evalu focu situat prevail free market sale volum sale price commun market market share growth profit export volum price justifi find subsequ compar data captiv market order provid full pictur situat commun industri econom indic found basi investig examin refer activ product captiv free market capac capac utilis invest stock employ product wage abil rais capit depend activ product captiv sold free market export contest analysi regard free captiv market argu object mean articl basic regul consid present investig establish clear separ free captiv market fact captiv buyer choic bui captiv supplier circumst analysi focu primarili free market sale captiv market subject competit product sold free market affect subsidis import note injuri analysi clear separ captiv market contrari situat market juxtapos set order reach object final determin state commun industri claim reject iii commun consumpt calcul appar commun consumpt product concern product commiss ad volum total import product concern product commun report eurostat volum sale product commun produc commun industri volum captiv product commun industri basi inform contain review request estim volum sale product commun commun produc shown tabl commun consumpt product concern product increas period consid consumpt kg ip product concern product index goi export submit consumpt detail set disclos detail notabl commun produc separ free captiv consumpt argu credibl data regard commun produc commun industri check note commun industri consist parti oper captiv market view articl basic regul confidenti disclos detail data commun produc commun industri recal produc cooper investig absenc inform contribut commun consumpt data provid review request parti provid conflict inform verif rais doubt credibl iv import product concern commun volum price market share import india import kg ip product concern index volum import product concern increas significantli period consid import review investig period greater import rose faster gener growth consumpt increas import countri india sale increas commun industri period regard develop countri statu india provis articl basic regul found volum import india review investig period repres significantli total import product commun averag import price kg eur ip product concern index averag import price product concern increas slightli peak subsequ fell back level ec market share ip product concern index indian import market share commun market grew period consid submit index increas amount basi round market share percentag submiss arithmet valid index correctli calcul purpos precis index market share percentag point round compar index figur percentag point methodolog consist appli tabl regul price undercut determin price undercut price data refer review investig period analys end sale price commun industri unrel custom work basi compar sale price indian export produc independ custom commun cif import basi case deduct discount rebat commiss base questionnair repli product type product concern product defin comparison purpos base product type amoxicillin trihydr ampicillin trihydr cefalexin variant powder compact form commun industri sale price cif import price export produc compar level trade trader distributor commun market basi weight averag price product subtyp review investig period virtual sale export produc commun made trader distributor result comparison express percentag commun industri sale price review investig period show signific price undercut margin export produc basi margin found rang price undercut margin continu price pressur exert indian import commun market exist measur econom situat commun industri product capac capac utilis ip index product index capac index capac utilis consequ steadi increas commun consumpt commun industri product product increas continu period consid posit trend pronounc review investig period cooper commun produc start product commun type product import previous product capac commun industri show posit trend product partli due import invest product plant made review investig period cooper commun produc capac utilis rate stabl high level period consid high rate utilis common type industri continu batch process utilis manufactur product case commun industri addit due captiv export submit disclosur develop factor show sign injuri note conclus injuri base factor sale volum sale price market share growth free market sale free market sale commun ip index volum index averag sale price index market share base favour evolut commun consumpt volum free market sale commun industri commun increas period consid commun industri free market sale volum show higher growth growth commun consumpt period consid review investig period increas commun industri free market sale volum increas commun consumpt larg increas commun industri free market sale volum attribut take commun produc commun industri increas free market sale volum commun industri commun period consid pronounc increas import product concern period goi export point increas sale commun industri posit sign contend support injuri find submit comparison commun industri perform indian export rel term mislead due signific differ size competitor repli submiss note sale volum develop consid present case kei factor indic extent injuri suffer growth sale commun industri larg attribut integr sale competitor oppos sale consid indic absenc injuri ip sale volum commun industri free market decreas grow demand increas commun consumpt averag free market sale price commun industri declin price pressur exercis competitor price remain practic stabl lower level end review investig period demand grew goi export claim price develop consid posit commun industri claim accept fact period consid commun industri time posit achiev injuri price level commun industri increas market share detriment market share held commun produc export countri india commun industri market share fell review investig period reach lowest level period coincid strong acceler growth share import india export argu decreas market share commun industri ip insignific light increas point increas market share period consid submiss accept base isol focu versu ip neglect except natur increas year explan provid export digress develop commun industri free market share consid neg context export argu posit develop captiv market result deliber choic commun industri opt profit formul market argument accept ignor increas stock sold free market captiv sale captiv sale commun ip index volum index averag sale price index market share commun industri sale volum free market increas period consid sale captiv market increas expans commun industri captiv market observ situat free market remain practic unchang coincid strong increas import india free market impli commun industri option switch market extent order avoid direct competit subsidis import product concern low price similar pattern observ examin compar trend growth commun industri market share free captiv market increas strateg relev captiv market commun industri price free market start decreas transfer price captiv market continu increas moder time lag start price captiv market show downward trend explain fact transfer price gener adjust quickli shape direct competit note movement price free market captiv sale period consid similar stock stock ip index commun industri year end stock level relat product drop sharpli increas end review investig period increas coincid time doubl indian import period goi export contend increas stock abnorm high show injuri methodolog year end stock level contest approach move averag stock level stock term number dai sale suggest indic repli submiss note standard methodolog commun quantifi stock level appli approach object line wto oblig claim methodolog substanti suggest choos altern methodolog refut basi verifi fact deni stock level increas sharpli profit free market sale profit free market sale commun ip index profit commun industri express term return net sale free market improv significantli loss make situat imposit exist measur profit increas deterior sharpli review investig period addit pertin commun industri time period consid posit reach half profit margin find origin investig obtain absenc subsidis import develop profit declin consid import affect level financi resourc commun industri invest research develop improv product process exist product develop product goi export submit comment profit analysi submit commun industri achiev reason profit level ii injuri profit margin recit high suffici iii profit declin essenti attribut invest polici commun industri iv start activ parti qualifi inflict injuri profit develop disclos commun produc reiter commun industri time period consid posit achiev reason profit margin set deterior worsen unsatisfactori situat view special circumst pharmaceut sector profit margin consid suffici commun industri provid evid achiev compar bulk drug profit figur profit level provid pharmaceut sector sustain financi resourc carri pharmaceut innov high inher econom risk addit lack reason profit margin achiev commun industri explain invest polici commun produc start phase period consid parti achiev reason profit margin final view articl basic regul quot confidenti quot disclos detail captiv sale profit captiv sale commun ip index profit trend captiv sale follow line higher level increas consecut diminish differ profit level attribut fact sell gener administr cost sg amp captiv sale lower necessit market cost ii higher transfer price compar price free market absenc higher profit level achiev captiv sale industri wors financi situat invest return invest cash flow abil rais capit ip index invest index return invest index cash flow commun industri continu made invest manufactur product strongli invest product techniqu order remain competit improv environment secur standard increas product capac imposit measur return invest improv strongli declin partial attribut start phase product plant unsatisfactori profit situat caus competitor price pressur contribut situat period consid fluctuat cash flow gener sale product extent consequ commun industri invest polici period drastic declin cash flow review investig period explain factor price pressur exercis competitor contribut unsatisfactori cash flow develop commun industri experi signific difficulti rais capit disclosur submit goi export data disclos separ commun produc separ ii abil rais capit support injuri find iii cash flow allegedli follow trend view trend return invest profit evalu iv substanti analysi insuffici repli submiss recal accord articl basic regul confidenti data disclos separ commun produc regard abil rais capit neg conclus injuri drawn submiss cash flow concern care examin respect index set confirm regard gener submiss insuffici analysi respect factor consid injuri find essenti base indic ii submiss substanti elabor chang find employ product wage ip index employ index product index wage employ product remain stabl increas consider due set product plant commun cooper commun produc total cost wage trend product worker increas declin attribut start phase product plant evid decreas effici found investig goi export submit trend employ product wage support find materi injuri present case note conclus made employ product regard wage total amount wage increas averag employe wage decreas slightli tabl show posit develop employe place ii determin commun industri cost effici ip index wage employe magnitud subsidi recoveri past subsidis volum price subsidis import india impact actual amount subsidis signific consid neglig context goi export submit subsidi margin overst set recit investig shown amount countervail subsidi express ad valorem investig export produc rang clear find signific subsidis situat commun industri improv period consid fulli recov past subsidis continu weak vi conclus econom situat commun industri review investig period volum subsidis import product concern increas significantli share commun market grew develop contrast favour develop export countri commun industri import countri commun market grew period consid market share decreas sale volum commun industri grew market share period consid posit develop essenti attribut commun produc commun industri trend market share develop commun industri digress observ commun industri rel term pace increas commun consumpt strong evolut indian competitor commun market context note averag price subsidis import india consist lower commun industri period consid review investig period price import countri concern undercut commun industri weight averag basi price undercut review investig period consequ price pressur exercis subsidis indian import commun industri time period consid posit reach injuri price level profit commun industri initi improv imposit measur deterior actual level achiev absenc subsidis import turnov recit accept level profit commun industri remain viabl sustain neg tendenc commun industri reflect pictur displai trend return invest cash flow captiv sale option commun industri sell part product captiv market provid opportun maintain high level capac utilis high capac utilis contribut decreas cost product economi scale outlin trend sale volum price market share free captiv market diverg significantli absenc higher profit achiev industri captiv sale industri wors financi situat captiv contribut injuri situat contrari captiv market injuri situat commun industri wors export contend conclud captiv market sale contribut injuri situat commun industri captiv sale price allegedli unreli profit captiv sale artifici high higher profit captiv market result higher transfer price attribut lower sg amp recit submiss neglect effect economi scale chang conclus captiv sale contribut injuri result confirm commun industri suffer materi injuri mean articl basic regul recal articl basic regul mandat econom indic commun industri neg order establish materi injuri econom indic weight profit kei econom indic constitut ultim goal econom undertak present case insuffici profit level establish import injuri indic major impact profit price level commun industri posit achiev injuri price level period consid free market due extern price pressur heavili subsidis indian import vii effect subsidis import due imposit measur india lost posit largest export commun market interim period notabl omani export gain market share indian export recov posit review investig period lead largest export commun growth volum subsidis import india coincid fact profit commun industri decreas compar found time commun produc set plant found start phase effect profit period found commun produc start phase found confront signific decreas profit compar deterior review investig period state recit point time commun industri posit reach injuri price level contrari start commun industri adjust price order defend market share disclosur export submit indian import share commun market ip volum relat total import ip slightli decreas compar small margin injuri impact view bigger market share hold commun industri argu analysi express rel term mislead india start low level market share import volum repli submiss consid india market share import volum ip de minimi threshold set articl basic regul causal effect articl basic regul causal effect manifest altern import volum price level subsidis import price level impact observ present case establish origin investig product investig bulk commod highli price sensit react swiftli downward pressur case small quantiti influenc price market fact period consid indian price set averag price pressur benchmark case confirm subsidis import india consider neg impact situat commun industri period consid term profit viii impact factor import countri countri import ip india index oman index usa index china index south korea index singapor index india index oman index usa index china index south korea index singapor index import product consider countri india increas review investig period rate increas commun consumpt countri oman unit state america usa china south korea singapor main supplier commun market averag import price consider higher indian import price import price oman commun industri price import price oman compar level commun industri price oman increas market share period consid pronounc countri disclosur submit goi export countervail duti place indian import consider compar averag sale price allegedli lead practic similar indian omani price level addit note averag price countri notabl usa china decreas significantli period consid inter alia indian price increas submit export volum decreas indian import review investig period properli account analysi countri main supplier averag price south korea india similar regard origin countervail duti place note vast major import india subject duti rate duti rate lead lower averag land price averag omani price level averag omani import exercis degre price pressur addit import price countri averag higher period consid indian price level identifi india main sourc price pressur volum wise observ correct india sourc signific import time period consid recal india countri subject measur impact trade flow product concern measur indian import grew strongli india recov posit largest export ip biggest small decreas indian import ip effect market eventu reward indian price polici argument accept confirm import countri caus injuri commun industri break causal link subsidis import india injuri suffer commun industri develop consumpt commun market consumpt product investig commun market increas period consid injuri suffer commun industri attribut contract demand commun market export activ commun industri export perform commun industri grew period consid commun industri export price averag higher sale price commun commun industri export activ contribut injuri situat context submit goi export commun industri questionnair repli mention stiff competit due indian competitor countri market result commun industri low price loss market share countri prima faci contradict find basi assess commun industri injuri commun market causal link indian import respect note worldwid growth market product contradict decreas export price loss market share commun industri countri fact volum export increas price higher commun industri price sale commun export perform commun industri low price subsidis indian export competit countri market indic export perform commun industri subject injuri price competit commun market essenti caus low price subsidis import india argument reject competit commun industri commun industri import competitor product consider demonstr market share constantli invest maintain state art product drop product worker kg basi exclus attribut start phase product plant commun produc temporari natur evid found lack competit broken causal link import india injuri suffer commun industri captiv state recit consid captiv contribut injuri situat contrari captiv market injuri situat commun industri wors likelihood continu recurr injuri accord articl basic regul examin expiri measur forc lead continu recurr injuri set recit establish review investig period measur forc commun industri continu sustain injuri caus subsidis import product concern injuri elimin level found present investig rang higher establish origin investig fact review reason profit margin commun industri reduc compar origin investig recit investig establish domest sale export countri signific spare capac product investig india export subject high duti rate commun consid reason conclud subsidis low price import india increas injuri continu futur measur laps commun industri continu suffer materi injuri due subsidis import exist measur analys likelihood recurr injuri commun interest introduct examin compel reason exist lead conclus commun interest continu appli measur case purpos pursuant articl basic regul impact measur parti concern investig consid order assess interest commun measur continu questionnair user import product concern upstream supplier raw materi produc product ii interest commun industri shown commun industri produc product continu increas product constant growth invest made commun industri order abil compet belong main competitor product investig recal review investig period commun industri expand product facil set factori commun prepar plan set facil commun process continu invest commun industri undermin unsatisfactori develop profit caus continu price pressur exert indian import product concern commun market consid measur place correct effect subsidis import commun industri continu face price undercut price depress neg impact profit return invest cash flow eventu put viabil commun industri risk consid laps measur interest commun industri iii interest import trader questionnair import trader product concern nineteen repli cooper import comment impact continu measur busi basi inform receiv appear import trader commun purchas product investig varieti sourc fundament qualiti differ product import india obtain sourc consid import trader commun measur continu difficulti obtain product varieti sourc cooper import activ involv trade big varieti product vital depend product concern sale product concern period consid increas strongli time volum sale repres small part total turnov ca review investig period final import continu measur impact employ import activ labour intens import trader favour measur conclud basi inform interest allow measur expir outweigh actual interest commun industri continu redress unfair injuri indian trade practic summaris recit iv interest stream supplier order assess effect continu countervail measur stream supplier commun industri questionnair supplier total questionnair repli receiv stream supplier provid glucos dextros commun industri favour continu measur commun industri belong import custom stream supplier busi contribut employ profit stream supplier commun industri curb stop product product benefici busi relat risk absenc inform contrari conclud continu measur compli interest stream supplier interest user questionnair commun user product concern pharmaceut compani commiss request inform comment mainten measur forc interest commun measur continu affect questionnair repli receiv comment made take consider user obtain product investig india sourc lack inform econom impact measur user busi employ profit invest polici establish user interest tantamount import silenc user favour measur basi inform cooper interest parti substanti user interest discontinu measur overweight actual interest commun industri continu redress unfair injuri indian trade practic summar recit export claim commun consum interest properli account commun interest analysi fulli accord articl basic regul argu consum interest neg affect produc formul pass alleg price increas due increas cost produc final dosag form respons submiss recal consum organis made comment investig addit commun consum gener medic insur substanti evid hand medic insur fee advers affect signific extent alleg increas cost antibiot formul unclear extend manufactur antibiot formul user posit pass increas cost circumst establish advers commun consum interest tantamount import vi conclus examin interest involv consid commun interest perspect interest overweigh commun industri interest uphold measur effect continu measur expect afford commun industri opportun improv profit reason level carri invest program commun result posit effect employ market competit hand basi inform oppos interest commun parti concern import trader upstream supplier user consum tantamount import found countervail measur view conclus reach regard continu subsidis injuri commun interest consid maintain countervail measur import product concern india purpos determin level measur account subsidi rate found review investig period amount duti elimin injuri sustain commun industri injuri elimin level price increas elimin injuri determin compani basi compar weight averag import price product concern injuri price product sold commun industri commun market price differ express percentag cif import injuri price obtain take weight averag cost product commun industri profit margin profit margin origin investig recit reflect achiev profit margin similar product group commun industri subject unfair competit view increas competit consid reason minimum profit margin establish origin investig profit commun industri invest research develop order remain competit ii form level measur absenc circumst imposit standard duti type ad valorem consid regard level duti case cooper export subsidi rate higher injuri elimin level accord articl basic regul lesser duti reflect injuri elimin level consid adequ remov injuri commun industri import export concern rate duti applic import export rang export concern injuri elimin level higher subsidi rate establish measur respect compani base rate duti applic import export rang fact level cooper indian export high level duti compani set level compani highest individu duti rate individu compani countervail duti rate regul reflect situat found review respect cooper export sole applic import product concern produc compani import product concern manufactur compani specif mention oper part regul includ entiti relat specif mention benefit rate subject duti rate applic quot compani quot claim request applic individu countervail duti rate chang entiti set product sale entiti address commiss forthwith relev inform modif compani activ link product domest export sale instanc chang chang product sale entiti consult advisori committe regul amend updat list compani benefit individu duti rate adopt regul articl definit countervail duti impos import amoxicillin trihydr ampicillin trihydr cefalexin put measur dose form pack retail sale fall cn code taric code taric code taric code origin india rate duti applic net free commun frontier price duti import produc india compani list kdl biotech mumbai taric addit code nectar lifesci chandigarh taric addit code nestor pharmaceut delhi taric addit code ranbaxi laboratori delhi taric addit code torrent gujarat biotech ahmedabad taric addit code surya pharmaceut chandigarh taric addit code compani taric addit code provis forc custom duti appli articl regul enter forc dai public offici journal european union regul bind entireti directli applic member state brussel council presid krecké oj regul amend regul ec oj oj oj oj oj recit notif ministri commerc industri goi council regul ec oj recit indian financ act prolong applic articl commiss regul eec juli lai provis implement council regul eec establish commun custom code oj regul amend regul ec oj european commiss director gener trade director rue de la loi wetstraat brussel