council regul ec august impos definit anti dump duti collect definit provision duti impos import polyethylen terephthal film origin india republ korea council european union regard treati establish european commun regard council regul ec decemb protect dump import countri member european commun quot basic regul quot articl thereof regard propos submit commiss consult advisori committe provision measur commiss regul ec quot provision regul quot impos provision anti dump duti import polyethylen terephthal quot pet quot film fall cn code cn code origin india republ korea quot korea quot recal investig period dump injuri cover period april march quot ip quot examin trend relev injuri analysi cover period januari march quot period consider quot subsequ procedur imposit provision measur import pet film origin india korea interest parti submit comment write parti request grant opportun heard oral commiss continu seek verifi inform deem definit find addit verif visit carri premis user emtec magnet gmbh ludwigshafen germani roger induflex nv lex nv gent belgium leonhard kurz gmbh amp fürth germani eurofoil blaenavon 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 oral written comment submit parti consid provision find modifi product concern product product concern argument parti export produc iter argument metallis pet film exclud product scope current proceed ground metallis pet film consid alik base pet film basic physic technic characterist requir product equip process expens produc sold higher price parti argu metallis pet film base pet film classifi cn code cn code cn code find investig investig show metallis process consist addit metal aluminium vapour deposit process alter basic physic technic chemic characterist pet film base metallis pet film applic interchang similar provision find set recit provision regul metallis pet film base pet film constitut singl product classifi cn code cover proceed confirm note fact addit product step requir product metallis pet film result higher cost product sale price element justifi se exclus type pet film product scope proceed final investig show metallis pet film distinguish film reinforc lamin support similarli combin materi process modifi basic physic chemic technic characterist pet film extent result product consid product concern addit note pet film combin materi final product classifi cn code absenc comment mention product descript set recit provision regul confirm product absenc comment definit product recit provision regul confirm dump gener methodolog normal export price comparison absenc comment head provision find set recit provision regul confirm dump margin gener methodolog establish dump margin compani investig recit provision regul confirm gener methodolog establish dump margin cooper compani includ sampl recit provision regul confirm dump margin cooper compani includ sampl establish de minimi margin disregard gener methodolog establish dump margin export produc repli questionnair made recit provision regul confirm case korea sampl export produc found practis dump residu dump margin set weight averag dump margin repres number model highest dump margin export export produc note case export produc export product type commun weight averag dump margin determin comput dump found type zero quot neg dump quot found individu type india normal export price absenc comment find recit provision regul confirm comparison level trade indian export produc reiter claim adjust differ level trade sale product concern trader domest export market recit provision regul submit disclosur essenti fact consider basi provision measur adopt level trade end user trader exist domest export market select comparison made export price trader compar normal valu base sale trader export price end user compar normal valu base sale end user inform submit questionnair repli subsequ verifi consist distinct differ function price level trade compar model sold domest market export countri find set recit provision regul confirm claim select comparison reject ii allow indian export produc claim adjust request pursuant articl quot factor quot articl quot import charg indirect tax quot depend export basic regul export price benefit receiv duti entitl passbook quot depb quot scheme post export basi grant claim incom receiv depb result lower export price commiss ad incom export price ensur fair comparison normal domest sale benefit incom indian export claim deduct accord articl basic regul export subsidi account exist countervail duti anti dump duti legal justifi countervail duti determin basi investig period articl basic regul contempl possibl adjust affect price compar questionnair repli spot verif depb benefit account quot incom quot quot neg cost quot attribut cost raw materi export good basi compani account record explicit link price export good depb incom receiv provis articl basic regul reflect articl vi gatt agreement show subsidis albeit indirectli address anti dump investig regul impos anti dump duti provid product subject anti dump countervail duti purpos deal situat aris dump export subsidis rational articl basic regul avoid duplic duti intend counteract situat aris dump export subsidis countervail duti result export subsidi deduct investig period basi determin note explain recit adjust articl basic regul made reason request reject dump margin absenc comment inform methodolog set recit provision regul confirm gt tabl gt korea normal korean cooper export produc argu call local export sale domest sale foreseen export market process packag exclud calcul normal legal basi evid korean author permit sale made addit local sale tax vat vendor transfer purchas claim duti drawback sale made foreign currenc evid sale structur korea made export permit proper comparison approach provision determin maintain view find recit provision regul confirm export price export produc relat import commun consid profit margin alloc import unreason high function perform import limit invoic sale plai activ role sale suggest relat import gener profit se receiv commiss sale made nonetheless commiss rate necessarili accur parti relat fact relat import remuner fix commiss basi necessarili bear relat function perform import claimant submit specif data margin line prevail market condit view provision find recit provision regul confirm comparison exchang rate fluctuat request korean export produc adjust sustain movement exchang rate examin examin averag exchang rate month actual invoic date ii duti drawback korean cooper export produc consid methodolog alloc duti drawback domest sale unreason raw materi concern manufactur product pet film commiss reconsid issu decid adopt revis step approach firstli quantiti raw materi purchas sole pet film product intend domest export sale calcul nation approv coeffici express percentag total raw materi purchas percentag appli individu suppli raw materi raw materi alloc domest export sale raw materi product concern product proport alloc start suppli carri lowest duti rate explain provision regul result led increas amount duti drawback allow export produc except duti drawback exchang rate convers provision find recit provision regul confirm dump margin find recit provision regul confirm except cooper export produc object comparison weight averag normal individu export transact determin dump margin basi mere variat export price custom region time period justifi weight averag transact method determin dump margin issu examin found pattern export price differ custom effect degre dump practis export signific methodolog establish dump margin compani investig recit provision regul revis respect export produc weight averag transact approach weight averag weight averag approach gt tabl gt commun industri indian export produc argu definit commun industri injuri analysi limit cooper complain commun produc extend commun produc includ fapack particip lodg complaint provid basic inform commun produc complain relat export produc submit basic inform confirm mention recit provision regul oper commun produc constitut commun product mean articl basic regul recit provision regul commun produc submit basic inform repli fulli questionnair intend commun produc inform purpos assess situat commun industri commun produc includ definit commun industri argument reject interest parti contest find commun industri account total commun product pet film element examin commiss cleric error found commun industri account total commun product interest parti claim metallis pet film remain includ definit product concern produc metallis pet film regard commun produc form part commun industri investig show compani question produc base pet film fact purchas base pet film sourc perform addit metallis process addit process step undertaken suffici justifi commun produc pet film simpli processor product chang basic physic technic chemic characterist injuri commun consumpt absenc inform provision find commun consumpt recit provision regul confirm import concern preliminari remark export produc rais argument import attribut export produc found dump exclud analysi injuri aspect import exclud analysi conclus exist materi injuri caus dump import remain unchang price undercut remain signific increas volum market share remain import found dump repres commun market decreas observ sale price remain signific cumul assess effect import concern indian export produc argu import pet film origin india cumul origin korea view differ exist condit competit claim base ground import volum market share price develop differ period ip condit competit korean indian import take account total period consider ip suggest period ip volum import market share import price fact develop similar confirm import volum countri substanti investig period signific price undercut found import origin india korea sold sale channel similar commerci condit argument reject find recit provision regul set import origin countri concern assess cumul confirm volum market share price import concern absenc inform volum price import countri concern provision find confirm price undercut price undercut margin indian export produc question fact commiss servic calcul weight averag export price countervail duti impos import pet film origin india reiter request level trade adjust indian export sell wholesal commun industri sell directli user pet film calcul price undercut margin revis ad export price countervail duti applic level trade adjust analysi confirm firstli recit provision regul sell price wholesal user depend type custom purchas volum level trade separ clear price differ confirm commun industri sell product concern distributor wholesal user contrari claim interest parti compani found suppli export produc countri concern commun industri background price undercut margin review basi evid submit interest parti amend revis weight averag price undercut margin found countri express percentag commun industri price korea weight averag india weight averag situat commun industri interest parti question conclus reach provision regul commun industri suffer materi injuri ground factor develop posit ip product capac product sale volum product stock wage respect note factor enumer articl basic regul neg develop order conclud commun industri suffer materi injuri current case commun industri lost market share due price depress effect import countri concern significantli lower sale price lead sever deterior financi situat korean export produc question commun industri suffer materi injuri ground viabl competit set recit provision regul held import posit commun market ip fact commun industri viabl competit preclud find materi injuri find commun industri viabl competit made context commun interest analysi inter alia examin effect take take anti dump measur oper commun invalid conclus commun industri suffer materi injuri evidenc number factor includ signific loss market share period consider argument reject korean export produc alleg increas product capac commun industri place contradict fact invest remain limit period note respect invest relat product capac increas place year set recit provision regul capac instal oper increas product capac invest place period indian export claim limit analysi commun industri sale domest sale term volum price compli provis articl wto anti dump agreement ground agreement refer total sale includ export respect note injuri assess undertaken line relev provis basic regul consist practic commun institut addit note articl conjunct articl wto anti dump agreement refer evalu impact dump import price domest market situat domest industri purpos type investig inter alia effect dump import countri commun issu effect dump import countri market injuri commun industri found exist domest market situat respect export export market irrelev context injuri assess argument reject line consist practic commun industri export perform examin context question causal link dump import injuri situat set recit provision regul basi provision find materi injuri suffer commun industri ip confirm causat interest parti claim assess causal link flaw deterior injuri factor profit cash flow return invest abil rais capit consid link autonom cyclic develop massiv invest made commun industri period consid impact import concern firstli indic commun industri suffer cyclic downturn analysi financi situat commun industri confirm deterior due decreas unit sale price period consider unit cost product decreas deterior attribut higher cost product relat invest light absenc inform provision find recit provision regul confirm commun interest unrel import trader unrel import argu contrari set recit provision regul imposit countervail duti reduc avail indian pet film commun market level anti dump duti set regul make unabl sourc pet film tradit indian supplier argu pet film produc commun industri commun import commun industri due relationship elimin real altern sourc suppli respect eurostat data show year provision countervail duti impos august year import india increas level anti dump duti propos exclud result increas import price level measur propos expect time export produc concern continu sell commun market albeit dump price exist altern sourc suppli appear year commun industri purchas pet film origin japan major export countri countri concern proceed repres total import countri confirm altern sourc suppli user pet film commun note user cooper provision stage proceed purchas slightli total import countri concern express concern imposit provision duti low degre reaction suggest measur import impact user concern user made imposit provision measur argu imposit duti limit choic supplier possibl creat shortag pet film commun market user claim price increas pet film occur commun market provision duti impos neg effect competit world market recal respect found provision stage investig user purchas averag pet film consumpt commun industri countri concern countri signific number actor remain activ commun market commun industri commun produc econom oper commun export produc countri concern countri exclud export produc countri concern decreas level export commun anti dump measur impos shortag commun market occur hand measur impos disappear commun industri manufactur activ pet film set recit provision regul creat sever suppli constraint level price note user recent benefit artifici low price due unfair trade practic sale price commun market decreas averag ip price increas pet film commun exclud expect moder reinforc level duti impos export produc concern presenc number actor compet commun market analysi verif visit user confirm pet film raw materi finish product frequent signific cost item product incorpor pet film account small proport total product final user sourc product commun countri concern proceed exclud user pet film repres crucial raw materi anti dump duti import impact total cost product alter averag result investig find recit provision regul imposit duti averag signific impact user pet film confirm conclus commun interest absenc inform commun interest find recit provision regul confirm definit anti dump measur injuri elimin level base methodolog explain recit provision regul take account argument modif mention relat price undercut calcul injuri elimin level establish purpos establish level measur definit impos consider countervail duti note explain recit provision regul export subsidi deduct propos anti dump duti pursuant articl basic regul appli lesser duti rule level injuri margin calcul indian export produc argu injuri margin incorrectli calcul claim injuri margin express percentag total cif turnov limit cif turnov compar model base argument conclus wto appel bodi bed linen case firstli note conclus drawn context dump calcul relev context injuri calcul consist practic express injuri amount percentag cif turnov model order establish injuri amount approach propos indian export produc question fact result figur compar reason claim reject commun industri submit profit margin turnov profit margin provision injuri margin calcul argu compani capit resourc earn return net asset equal bank loan rate claim level profit reach condit fair competit prevail respect note profit margin determin injuri price understood profit level reach absenc injuri dump import case defin conclus percentag injuri margin basi profit margin higher dump margin argument practic impact absenc evid methodolog establish injuri elimin level recit provision regul confirm form level duti investig show import product place cn code cover proceed cn code attent custom author drawn misclassif light forego accord articl basic regul definit anti dump duti impos level dump margin found case lower injuri margin residu duti appli cooper export produc respect countri level cooper consid signific countri india residu duti fix basi highest duti rate establish sampl cooper produc korea sampl export produc found practis dump residu duti set applic lesser duti rule weight averag dump margin repres number model highest dump margin export export produc recal recit provision regul articl basic regul make mandatori product subject anti dump countervail duti purpos deal situat aris dump export subsidis context fact countervail duti establish ip amount export subsidi anti subsidi ip anti dump ip irrelev rational articl basic regul avoid duplic duti intend counteract situat aris dump export subsidis countervail duti result export subsidi deduct investig period basi determin note request review countervail measur receiv provision find recit provision regul confirm anti dump duti india countervail duti forc correspond export subsidi deduct anti dump duti appli cooper compani deduct correspond export subsidi cooper compani basi residu dump margin residu duti establish basi take account find previou anti subsidi investig propos definit duti rate express cif commun border price custom duti unpaid india gt tabl gt korea gt tabl gt individu compani anti dump duti rate regul establish basi find present investig reflect situat found investig respect compani duti rate oppos countri wide duti applic quot compani quot exclus applic import product origin countri concern produc compani specif legal entiti mention import product produc compani specif mention oper part regul address includ entiti relat specif mention benefit rate subject duti rate applic quot compani quot claim request applic individu compani anti dump duti rate chang entiti set product sale entiti address commiss forthwith relev inform modif compani activ link product domest export sale chang chang product sale entiti commiss consult advisori committe amend regul updat list compani benefit individu duti rate collect provision duti view magnitud dump margin found light level injuri caus commun industri consid amount secur provision anti dump duti impos provision regul definit collect rate duti definit impos definit duti higher provision duti amount secur level provision duti definit collect undertak subsequ imposit provision anti dump measur number export produc india offer price undertak accord articl basic regul agre sell product concern price level elimin injuri effect dump compani provid commiss regular detail inform export commun mean undertak monitor effect commiss sale structur export produc commiss consid risk circumv agre undertak limit view offer undertak consid accept compani concern inform essenti fact consider oblig accept base enabl commiss effect monitor complianc compani undertak request releas free circul present relev custom author exempt anti dump duti condit present commerci invoic element list annex level inform enabl custom author ascertain suffici precis shipment correspond commerci document invoic present correspond product present custom rate anti dump duti payabl note event breach withdraw undertak suspect breach anti dump duti impos pursuant articl basic regul durat measur anti dump measur forc exist countervail duti india bound expir event expiri chang countervail measur level anti dump duti revis account fact countervail duti place adopt regul articl definit anti dump duti impos import polyethylen terephthal quot pet quot film fall cn code taric code origin india republ korea rate definit anti dump duti applic net free commun frontier price duti product origin gt tabl gt notwithstand articl definit duti appli import releas free circul accord articl provis forc custom duti appli articl import taric addit code produc directli export ship invoic compani name compani commun act import exempt anti dump duti impos articl provid import conform paragraph gt tabl gt import mention paragraph exempt duti condit commerci invoic element inform list annex present member state custom author present declar releas free circul good declar present custom correspond precis descript commerci invoic articl amount secur provision anti dump duti pursuant provision regul collect rate duti definit impos amount secur excess definit rate anti dump duti releas definit duti higher provision duti amount secur level provision duti definit collect articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel august council presid michel oj regul amend regul ec oj oj european commun anti dump duti import cotton type bed linen india wt ds ab european commiss dg trade director terv rue de la loi wetstraat brussel belgium annex inform commerci invoic accompani sale made subject undertak head quot commerci invoic accompani good subject undertak quot compani mention articl issu commerci invoic commerci invoic number date issu commerci invoic taric addit code good invoic custom clear commun frontier exact descript good includ product code number pcn technic specif good includ thick μm good coat surfac treatment process corona chemic metallis coat surfac treatment process mechan properti balanc tensilis clariti opac clear film haze amp lt hazi film haze white film haze amp gt colour compani product code number cpc applic cn code quantiti kg descript term sale includ price kg applic payment term applic deliveri term total discount rebat compani act import invoic issu directli compani offici compani issu invoic sign declar quot undersign certifi sale direct export european commun good cover invoic made scope term undertak offer compani accept european commiss decis ec declar inform provid invoic complet correct quot