council regul ec june impos definit anti dump duti collect definit provision duti impos import record compact disk origin taiwan council european union regard treati establish european commun regard council regul ec decemb protect dump import countri member european commun hereinaft refer quot basic regul quot articl thereof regard propos submit commiss consult advisori committe provision measur commiss regul ec hereinaft refer provision regul impos provision anti dump duti import record compact disk cd rs fall cn code taric code origin taiwan recal investig dump injuri cover period januari decemb hereinaft refer investig period ip examin trend relev injuri analysi cover period januari end ip hereinaft refer period consid subsequ procedur subsequ disclosur essenti fact consider basi decid impos provision anti dump measur interest parti submit comment write accord provis articl basic regul parti request grant opportun heard oral commiss continu seek verifi inform deem establish definit find parti inform essenti fact consider basi intend recommend imposit definit anti dump duti definit collect amount secur provision duti grant period make represent subsequ disclosur oral written comment submit interest parti consid provision find modifi adopt provision measur compani nan ya plastic corpor taipei rimma intern taipei taiwan appli export produc statu request treat differ compani cooper investig sampl investig dump export review pursuant articl basic regul object determin individu dump margin initi proceed examin request addit evid provid compani show nan ya plastic corpor fulfil requir articl basic regul appli export product concern commun ip relat export produc taiwan subject provision anti dump measur export product concern commun ip measur base enter irrevoc contractu oblig export signific quantiti commun circumst order ensur equal treatment export produc cooper compani includ sampl nan ya plastic corpor ad list compani subject weight averag duti rate list articl provision regul product concern product product concern similar appear record compact disk cd rs writabl compact disk cd rw cover investig complain committe european cd manufactur cecma request product consider cd rs distinguish cd rw order ensur proper applic duti impos natur disk mention disk packag addit specif appear event identif absent colour print side disc indic natur product cd rs show print side bright colour cyanin light blue phtalocyanin green yellow green yellow combin silver gold azo dark blue cd rw show dark grei colour low reflect compar cd rs cd rs size smaller standard diamet cm fall descript product concern cm cd hold lower capac plai durat standard cm cd cm cd rs adapt match size busi card characterist cd remain cm cd differ form disc mention type smaller cd person comput cm cd cm cd busi card type cd cover investig measur adopt call minidisc distinguish cd rs minidisc record optic product laser technolog cd time eras encas fix hous compar inch diskett write read minidisc requir specif equip minidisc record player form part person comput view differ physic characterist target market minidisc cover measur adopt parti claim definit product concern provision regul account fact type packag cd rs encount market issu packag relat cost product comparison commun industri product taiwanes import dealt point quot price undercut quot point quot cost product profit quot section quot injuri quot regul note packag relev context analysi price comparison definit product concern view provision find recit provision regul confirm product absenc comment definit product recit provision regul confirm sampl comment sampl taiwanes export produc receiv conclus set recit provision regul confirm dump normal adopt provision measur export produc request exclus sell gener administr expens sg relat compani domest market total sg expens ordinari trade test construct normal export produc argu relat compani set conduct internet busi incur high sg cost involv temporarili sale product concern improv financi situat export produc claim sg expens relat compani unrel sale product concern request commiss disregard complet dump calcul domest sale relat compani reason respect claim disregard complet domest sale sg expens relat compani reject support verifi inform determin normal commiss accept exclud amount sg expens shown relat domest sale product concern export produc claim commiss alloc interest expens product concern relat oper activ argu long term short term invest form part total asset requir financ incur interest expens relat product sale product concern claim accept shown financ expens concern oper activ relat product sale product concern sg expens revis ordinari trade test construct normal export price claim made determin export price conclus set recit provision regul confirm comparison export produc claim commiss proceed comparison normal export price treat pack cost consist construct normal normal base actual price argu inappropri commiss pack cost allow case normal base price allow case construct normal export produc argu pack cost mandatori allow articl basic regul differ exist directli relat pack cost normal export price argu case comparison weight averag normal price individu export transact commiss compar individu export price includ individu pack cost transact construct normal includ weight averag export pack cost product type export produc request deduct pack cost export price construct normal basi regard alleg mandatori natur allow pack cost consid allow articl basic regul grant differ factor pack fair comparison normal export price fact case construct normal base cost product export type includ pack cost differ pack cost exist export price normal claim comparison individu export price includ individu pack cost construct normal includ weight averag export pack cost product type accept export produc export product type normal construct construct normal revis order account export pack cost product type pack type export produc claim commiss account dump calcul pack type export sale made verif visit claim accept pack type concern modifi dump margin export produc claim commiss establish dump margin basi comparison product type weight averag normal price individu export transact consid commiss reason recours method insuffici compani admit export price differ significantli time period investig period argu parallel declin trend world price includ normal valu export price differ export price account suggest transact transact comparison normal export price argument accept transact transact comparison note commun methodolog process select individu transact order make comparison consid impractic arbitrari case thousand export domest transact exist conclud transact transact comparison altern comparison method order comparison weight averag normal price individu export transact oppos comparison weight averag normal weight averag export price find export price differ significantli purchas region time period comparison method articl basic regul reflect full degre dump requir found export price significantli lower half investig period compar half find disput export produc concern contest differ price constitut pattern alleg result worldwid fall price includ normal valu consid declin export price constitut pattern reason firstli declin prevail half investig period extent found substanti case reach claim differ export price worldwid trend price includ normal valu consid irrelev analysi made export price commun note articl basic regul requir demonstr pattern export price explan pattern exist relat requir demonstr comparison weight averag normal price individu export transact reflect full degre dump note applic methodolog gave significantli higher dump margin comparison weight averag normal weight averag export price account effect signific declin export price commun half ip comparison weight averag normal price individu export transact significantli higher target dump place half investig period inappropri disguis comparison weight averag normal weight averag export price reflect calcul dump comparison weight averag normal price individu export transact fact export price half investig period cost product constitut predatori form dump export produc refer panel appel bodi report indian bedlinen case wto disput settlement bodi dsb claim call quot zero neg dump margin quot allow calcul dump margin base comparison weight averag normal individu export transact respect dsb case quot note methodolog consid panel appel bodi methodolog present investig dsb adopt recommend comparison weight averag normal individu export transact event quot zero quot concern note practic comparison weight averag normal individu export transact product type comparison weight averag normal weight averag export price product type give dump margin case methodolog set sentenc articl basic regul compar weight averag normal individu export transact redund case target dump quot zero quot avoid posit dump margin dump sale disguis neg dump margin claim quot zero quot allow compar weight averag normal individu export transact accept dump margin establish set recit provision regul comparison weight averag normal product type revis weight averag export price product type factori basi compani sampl factori export price individu export transact compani sampl show exist dump investig export produc includ sampl calcul accord find note dump margin investig compani revis slightli revis affect choic methodolog set recit provision regul confirm weight averag dump margin calcul cooper compani includ sampl pursuant articl basic regul revis revis calcul affect dump margin establish cooper compani definit dump margin percentag cif import price duti unpaid gt tabl gt commun industri absenc inform commun industri provision find recit provision regul confirm injuri commun consumpt absenc inform provision find commun consumpt recit provision regul confirm import concern volum price market share import origin taiwan absenc inform volum price market share import cd rs origin taiwan find recit provision regul confirm price undercut number parti question packag properli account price undercut calcul specif claim taiwanes export produc offer wider choic packag commun industri address point quot cost product profit quot section quot injuri quot regul term price undercut note comparison sale price commun market cd rs produc commun industri produc import taiwan made cd rs basic characterist term type data store storag capac reflect layer cd print ident packag claim cd rs import commun origin taiwan cd rs produc commun industri compar differ brand claim product commun industri typic brand attract price premium compar unbrand taiwanes product investig show brand influenc consum sale price similar whilst consum pai premium brand product inclin choos price commun produc sell brand unbrand product brand specif client retail investig reveal price differenti brand quot unbrand quot sale retail taiwanes export produc act sell brand client specif product market brand consum commun base frequent found manufactur taiwan view provision find price undercut averag undercut margin recit provision regul confirm situat commun industri cost product profit claim taiwanes export produc offer wider choic packag commun industri provision regul provid suffici explan effect packag cost product investig shown wide varieti packag type updat regularli market effort main categori distinguish rank increas averag cost product ip figur bracket indic cost differ index form contrari claim taiwanes export produc offer wider choic packag commun industri confirm type packag offer categori supplier commun market choic determin categori unrel custom client retail cd rs sold bulk typic ship spindl plastic devic number cd rs stack complet spindl cd rs case cellophan wrap bulk product cellophan wrap stack cd rs spindl cd rs sold call cake box spindl plastic lid screw close contain product obtain jewelbox accompani booklet wide spread mean packag ip form frequent encount case sale regist music cd recent phenomenon slim case differ jewelbox black inlai cd fix time serv back case result box approxim half thick origin jewelbox employ product wage averag employ cost employe product recalcul order account correct employ figur produc commun industri produc submit year end figur includ traine upcom product capac yearli averag full time equival gt tabl gt averag wage cost employe increas period consid line normal index wage cost live cost train emploi specialis personnel oper addit machineri decreas attribut fact personnel emploi packag depart lower averag wage temporari labour prevail activ requir technic qualifi personnel definit determin increas averag employ cost employe replac figur mention recit provision regul conclus injuri refer provision regul recal volum low price import taiwan increas significantli period consid market share increas import price reduc averag commun market domin taiwanes import benefit consider favour evolut commun demand cd rs commun industri term volum sale market share increas import volum declin sale price pronounc ip import undercut commun industri sale price averag ip exercis downward pressur sale price commun market magnitud dump taiwanes export produc found signific factor found affect domest price econom indic pertain situat commun industri product cd rs product capac instal sale volum cash flow employ product show posit develop period consid develop rel term refer rapidli expand market pronounc expect rate capac utilis increas decreas ip period consid averag sale price commun industri drop consider commun industri origin built market share subsequ lost part market share taiwanes import achiev ip difficulti encount commun industri obtain project sale expand market led consider stock build ip neg return invest ip led commun industri postpon cancel invest decis larg extent notwithstand increas averag wage cost employe commun industri achiev profit consequ reduct full cost product cost reduct insuffici compens signific decreas sale price lead financi loss ip investig reveal commun industri prevent particip growth commun market invest programm cd rs significantli reduc due declin sale price sale price undercut taiwanes export produc averag suffer financi loss ip encount difficulti rais addit fund view conclus state recit provision regul confirm causat effect dump import alleg absenc suffici growth term product sale market share commun industri attribut taiwanes import high capac utilis ip commun industri make extra sale obtain addit market share recal commun industri capac utilis declin ip mention recit provision regul stock increas significantli end greater extent end ip ip product cd rs exceed sale approxim million unit lead stock end year repres yearli product cd rs capac utilis rate caus lack growth commun industri claim injuri suffer commun industri consequ failur adapt world market price argu downward pressur price result exist world wide product capac context claim virtual recent addit invest cd product capac made extrem low price level interest parti provid evid support alleg refer worldwid sale price cd rs assess alleg note investig show depend export market cd rs sold form packag state recit regul packag impact cost product explain price level vari significantli depend type packag destin market detail mix product type cd rs destin market meaning price analysi made worldwid import price set taiwanes export produc commun market level cost product caus downward pressur commun price level commun industri follow sell loss ip mention recit regul commun industri significantli reduc invest due deterior sale price commun market contrast taiwanes export produc oper worldwid basi continu expand product facil notwithstand unfavour market price outlook base inform taiwanes own product capac ip cover estim total world market demand increas compar increas capac taiwanes produc suggest contribut capac increas taiwanes capac impli claim absenc invest cd rs product capac found base fact consider claim reject import cd rs countri market share import countri decreas period consid japan singapor largest export commun market share ip observ japanes import price commun decreas sharpli period consid taiwanes price japanes import price taiwanes import price period higher ip alleg sharper decreas japanes import price commun period consid contribut downward pressur price commun market recal japanes price significantli higher taiwanes export produc period consid quantiti import japan increas million cd rs million cd rs period consid japanes market share commun market drop impact market limit low proce dump taiwanes cd rs export taiwan japan reach million cd rs ip made averag price eur cd averag taiwanes export price commun price correspond averag import price cd rs japanes origin commun level taiwanes price commun market low cd import singapor enter commun price lower taiwanes import market share drop period consid inform cd produc domin singaporean market term domest output export commun compani relat cd produc locat commun period consid sold cd rs sister sale compani commun market cd rs brand basi consid sale transact made main singaporean export produc commun made arm length condit recal low price dump taiwanes import held commun market ip light reduct japanes market share price level japanes import commun market consid japanes import contribut insignificantli downward pressur commun market economi scale clarif ask economi scale mention recit provision regul specif alleg taiwanes export produc obtain lower cost product cd commun industri larger averag size compani economi scale realis taiwanes export produc relev explain price differenti taiwanes commun produc cd rs establish averag factori size sampl taiwanes export produc ip million cd rs year compar averag million cd rs year commun industri product line instal compani manufactur compani germani switzerland japan compar size taiwanes export produc averag simpli instal product line commun produc consid economi scale achiev fix cost worth mention determin factor cost product number cd rs produc product line time period acquisit cost machineri remain fairli stabl period consid perform increas averag cd rs minut cd rs minut gain effici allow commun industri reduc cost product compani typic encount gener machineri invest repres perform older invest partial complet scrap theoret maximum econom lifetim machineri year shorter practic pattern taiwanes export produc commun industri product line purchas year averag output approxim million cd rs month compar cd rs month product line instal evid provid taiwanes export produc demonstr quantifi alleg economi scale larger factori size line instal deliv lower manufactur cost cd taiwanes export produc found instanc benefit specif advantag purchas cost raw materi claim exist advantag case underlin lower manufactur cost cd exist justifi dump behaviour taiwanes export alleg economi scale alter causal link dump import taiwanes cd injuri suffer commun industri conclus causat conclus confirm materi injuri commun industri caus dump import concern materi injuri characteris fact commun industri prevent particip market growth invest programm cd rs significantli reduc due declin trend sale price commun industri sale price undercut averag taiwanes low price dump import suffer financi loss ip difficulti rais addit fund claim made respect impact factor discuss recit provision regul conclud effect develop commun consumpt import countri export activ commun industri purchas cd rs countri commun industri adapt high speed technolog commun industri neg develop term capac utilis stock build sale price market share profit invest return invest abil rais capit practic exist analysi properli distinguish separ effect factor situat commun industri injuri effect dump import confirm factor revers fact injuri assess attribut dump import consid import cd rs origin taiwan signific neg impact situat commun industri effect factor notabl import countri includ japan alter find genuin substanti relationship effect dump import taiwan materi injuri suffer commun industri commun interest interest commun industri absenc inform interest commun industri provision find recit provision regul confirm interest import claim fact cooper import taiwanes cd rs unabl cover overhead cost basi normal trade contribut margin appli low market price ip indic taiwanes import respons downward pressur price imposit anti dump duti interest import evid substanti claim provid examin data confirm increas volum decreas price import cd rs origin taiwan caus downward effect commun market price investig show normal trade margin made cooper import base lower price cd rs yield suffici coverag overhead cost lead loss ip decreas market price occur pace import face rapid deterior good transit creat situat purchas price occasion exceed eventu sale price note import forward contradict commiss provision find consid effect trade condit commun market serv interest import restor adequ sale price level commun market view provision find recit provision regul confirm interest user consum absenc inform interest user consum provision find recit provision regul confirm conclus commun interest view provision conclus recit provision regul confirm compel reason ground commun interest impos definit anti dump measur definit anti dump measur injuri elimin level claim pre tax profit margin mention recit provision regul determin injuri price unreason high margin achiev normal condit competit base assess impact commun industri sale price degre taiwanes export dump cd rs commun market import price level dump import countri profit requir cover financi cost invest made commun industri analysi allow conclud reason level pre tax profit margin event note definit anti dump measur base dump margin applic lesser duti rule definit anti dump measur gt tabl gt individu compani anti dump rate regul establish basi find present investig reflect situat found investig respect compani duti rate oppos countri wide duti applic compani exclus applic import product origin countri concern produc compani specif legal entiti mention import product produc compani specif mention oper part regul address includ entiti relat specif mention benefit rate subject duti rate applic quot compani quot claim request applic individu compani anti dump duti rate chang entiti set product sale entiti address commiss forthwith relev inform modif compani activ link product domest export sale chang chang product sale entiti commiss consult advisori committe amend regul updat list compani benefit individu duti rate sampl investig dump export review pursuant articl basic regul object determin individu dump margin initi proceed order ensur equal treatment genuin taiwanes export produc cooper compani includ sampl consid provis made weight averag duti impos compani appli taiwanes export produc articl basic regul appli collect provision duti view magnitud dump margin found export produc light serious injuri caus commun industri consid amount secur provision anti dump duti provision regul definit collect extent amount definit duti impos amount equal lower amount provision duti amount provision duti definit collect adopt regul articl definit anti dump duti impos import record compact disk cd rs classifi cn code taric code origin taiwan rate definit duti applic net free commun frontier price duti product produc compani gt tabl gt provis forc custom duti appli articl export produc taiwan suffici evid commiss export commun product articl investig period januari decemb relat export produc taiwan subject anti dump measur impos regul export commun product concern investig period measur base enter irrevoc contractu oblig export signific quantiti commun council act simpl major propos submit commiss consult advisori committe amend articl ad export produc compani subject weight averag duti rate list articl articl amount secur provision anti dump duti import origin taiwan provision regul collect rate duti definit impos regul amount secur excess rate definit anti dump duti releas articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state luxembourg june council presid rajoi brei oj regul amend regul ec oj oj basic index european commiss director gener trade director brussel