council regul ec march impos definit anti dump duti import cotton type bed linen origin pakistan 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 procedur initi decemb commiss announc notic quot notic initi quot publish offici journal european commun initi anti dump proceed regard import commun bed linen cotton fibr pure mix man made fibr flax flax domin fibr bleach dy print quot cotton type bed linen quot quot bed linen quot origin pakistan proceed initi complaint lodg novemb committe cotton alli textil industri european commun quot eurocoton quot quot complain quot behalf produc repres major proport total commun product cotton type bed linen complaint contain prima faci evid dump product materi injuri result therefrom consid suffici justifi initi anti dump proceed commiss offici advis export produc import concern associ repres export countri concern complain commun produc associ produc user initi proceed interest parti opportun make view write request hear time limit set notic initi number export produc countri concern commun produc commun user import made view write parti request time limit show reason heard grant opportun heard submit dai laps lodg date initi date pursuant articl basic regul complaint deem lodg work dai deliveri commiss regist mail issu acknowledg receipt commiss issu acknowledg receipt place thursdai octob fridai novemb public holidai work dai issu acknowledg receipt commiss mondai novemb novemb consid lodg date complaint notic initi publish decemb dai lodg complaint notic initi publish deadlin articl basic regul sampl export produc view larg number export produc involv proceed commiss decid appli sampl techniqu accord articl basic regul order select sampl export produc request make dai initi proceed provid basic inform select sampl total compani provid request inform compani report product sale product concern commun period octob septemb quot investig period quot quot ip quot express particip sampl initi consid cooper compani compani report repres domest sale product determin normal accord articl basic regul commiss invit pakistani author contact produc bed linen domest sale grant addit opportun submit inform sale time limit repli show compani repres domest sale receiv articl basic regul commiss select sampl base largest repres volum export investig time consult export produc nation author associ produc export commiss initi propos select sampl compani repres pakistan export commun inform pakistani author associ produc export nation author pakistan legal repres compani associ export propos replac compani propos argu ensur larger coverag geograph spread includ compani select sampl previou anti dump proceed concern parti met extent line criteria articl basic regul provis sampl cover largest repres volum product sale export investig time light sampl extend includ sixth biggest pakistani export select compani repres pakistan volum export bed linen commun ip request submit repli anti dump questionnair determin notic initi request individu examin submit compani select sampl view size sampl complex case larg number product type commiss inform compani concern final decis individu examin verif visit compani select sampl place due regard time reason explain recit condit carri spot investig pakistan met accept request individu examin commun produc view larg number commun produc support complaint conform articl basic regul commiss announc notic initi proceed intent select sampl commun produc base largest repres volum product sale commun industri investig time purpos commiss request compani provid inform product sale product concern basi repli receiv commiss select compani member state select product sale volum consid aim cover repres market size commiss questionnair sampl compani compani submit complet list transact unrel custom investig period consid partial cooper investig questionnair repli receiv sampl complain commun produc sampl export produc pakistan export produc request individu examin unrel import commun commiss sought verifi inform deem purpos determin dump injuri causal commun interest verif visit carri premis compani commun produc bierbaum unternehmensgrupp gmbh amp kg germani descamp franc gabel industria tessil itali vanderschooten franc vincenzo zucchi itali unrel import commun blanch port franc richard haworth unit kingdom export produc pakistan gul ahm textil mill karachi al abid silk mill karachi partial verif investig period dump injuri cover period octob septemb examin trend relev assess injuri cover period end ip quot period consid quot examin aspect dump injuri causal commun interest provision anti dump measur impos product concern product product concern product concern bed linen cotton fibr pure mix man made fibr flax flax domin fibr bleach dy print origin pakistan classifi cn code taric code taric code taric code taric code taric code bed linen includ bed sheet fit flat duvet cover pillow cover packag sale separ set fabric made cotton type fibr produc bed linen identifi pair number count weight yarn emploi warp weft number thread centimetr inch warp weft fabric bleach dy print cut stitch size flat sheet fit sheet duvet cover pillow case final product pack sale separ set claim bleach bed linen sold institut exclud scope investig ground treat product concern submit bleach bed linen technic print dy bed linen ii substitut commun product base print dy bed linen iii end user hospit hotel investig reveal process finish fabric bleach dye print product finish substitut compet commun market found product bleach bed linen commun type product concern exclus categori user notwithstand product type due weav construct finish fabric present size pack constitut product purpos proceed physic characterist essenti product examin cotton type bed linen produc commun industri sold commun market cotton type bed linen produc pakistan sold commun market domest market alik product concern investig reveal process finish fabric bleach dy print product finish share physic characterist essenti conclud instanc differ product type produc commun sold export commun differ basic characterist product type qualiti bed linen cotton type fibr product manufactur sold domest market pakistan export commun pakistan product manufactur sold commun commun produc consid product mean articl basic regul dump pre verif analysi inform submit sampl export compani select part sampl repli questionnair pre verif analysi repli submit export produc show select export produc report underestim cost result unrealist abnorm high profit sale product concern commun compar export price cost product report compani profit sale product concern commun rang compani express percentag turnov averag margin sharp contrast averag neg profit margin turnov report compani sale product concern countri contrast profit margin turnov report averag export textil product includ similar product process fabric tabl linen curtain similar cost structur sold type client client note audit account ip period cover ip compani concern produc seller exclus textil product show averag profit margin turnov approxim conspicu commerci unreason report profit rate export product concern commun strongli contradict inform profit rate product concern export pakistan commun includ inform made sampl export produc injuri submiss export produc state low profit bed linen inher industri characteris larg volum product high competit profit margin consid reason export produc select sampl submit normal profit margin disclosur export produc contest statement made regard profit export sale bed linen commun state statement relat profit margin consid accept sale commun industri respect note statement made hear ii refer bed linen industri gener iii confirm answer specif question profit bed linen export pakistani produc commun similar inform submit independ agent act import commonli fact commun market bed linen highli competit result numer player open market profit margin report pakistani export produc regard credibl inform report profit figur overestim fact export price line eurostat reason presumpt consequ underestim report cost product product concern import view fact absenc repres sale domest market clear normal construct basi cost product disrupt spot verif commiss sought verifi highli implaus figur report repli anti dump questionnair submit compani select sampl line articl basic regul verif compani commiss receiv anonym life threaten letter address person offici carri verif regard specif person natur life threaten letter receiv commiss offici commiss consid condit carri verif met circumst significantli imped investig verif visit interrupt reason carri full verif premis export produc partial verif carri premis export produc export compani repres total cif export commun sampl export produc result partial spot verif verif compani confirm mislead inform submit compani cost price polici submiss compani detail cost account product concern alleg spot account support document substanti evid compani record provid shown report cost product concern accur cost reflect cost product sale product concern shown compani basi inform provid compani evid exist access evid deni inform cost product export countri request provid evid found compani account record line gener accept account principl gaap pakistan inventori valuat compani acknowledg spot line inform recit consider competit commun market export countri high profit figur report sale product concern compani unreason regard partial verif visit carri premis compani found price polici sale bed linen commun market differ significantli result strongli profit margin report compani profit margin report sale product concern commun exceed margin intern price set negoti custom evid provid shown sale bed linen commun gener profit substanti profit gener sale countri inform cost product stock valuat product concern verifi light event recit commiss forc conclud inform provid remain sampl export produc verifi verif visit interrupt articl basic regul stipul found interest parti suppli fals mislead inform inform disregard made fact verif visit lift reason presumpt inform submit compani select sampl fals inform cost profit product concern accept report verifi inform data fals conclud cooper sens articl basic regul compani select sampl articl basic regul degre cooper parti select materi affect outcom investig sampl select note threat receiv commiss offici remov threat restrict verif visit commiss offici sampl compani imposs commiss select sampl carri verif visit determin made basi fact accord articl basic regul export produc inform find suppli fals mislead inform reason reject fals mislead inform fact accord articl basic regul grant opportun provid explan time limit determin articl basic regul articl basic regul fals mislead inform disregard made fact commiss examin inform calcul margin dump complaint questionnair repli sampl export produc export produc request individu examin line articl basic regul inform submit interest parti offici import statist eurostat regard complaint lodg commun industri contain prima faci evid dump margin found data calcul dump margin repres inform suppli export produc multipl type product concern export pakistan repli anti dump questionnair compani request individu examin examin found significantli defici incorrect extent undu difficulti arriv accur find consid balanc fals inform repli export produc initi collect order constitut sampl extent fact correct contradict find spot verif inform provid parti submiss note articl basic regul result applic fact favour parti cooper fact dump margin determin appli pakistani export produc product concern commiss utmost care elimin punit element cooper calcul global dump margin inform submit interest parti correct report cost initi sampl compani contain refer averag profit margin export product concern rang confirm export produc consid reason recit consid profit margin valid averag export produc necessarili reflect profit margin compani individu light fact inform allow commiss calcul averag profit margin export product concern consid calcul dump margin applic export produc export produc claim individu dump margin establish compani individu state calcul show commiss calcul individu dump margin calcul global dump margin result consider profit margin export sale submit export produc repli questionnair correct correct export produc profit margin export sale issu explain full recit meant alloc cost manufactur product concern present questionnair repli correct adjust pursuant articl basic regul wrong report profit export sale import knock effect cost alloc export produc importantli fact averag profit margin fact export produc major reason arriv conclus inappropri individu duti rate individu export produc natur averag profit margin entail individu profit margin degre vari case variat import rang profit margin quot differ word institut satisfi averag profit margin averag profit margin import knock effect element construct normal dump calcul gener basi order individu duti rate lead unjustifi high dump margin export produc unjustifi low dump margin export produc compar situat real individu profit figur establish case full cooper fact averag profit figur export sale product concern link intrins determin separ produc export produc claim fact receiv disclosur individu calcul individu dump amount show institut individu duti rate issu individu duti rate reason outlin confus inform provid individu export produc framework disclosur order ensur transpar enabl individu export produc cross check calcul commiss receiv full calcul reflect abovement profit margin put question reason countri wide dump margin duti rate outlin preced paragraph normal compani select sampl domest sale product repres export sale product concern commun requir articl basic regul domest sale product compani concern valid basi determin normal absenc repres domest sale made produc normal construct accord articl basic regul ad manufactur cost export type product concern reason amount sell gener administr cost quot sg amp quot profit determin articl basic regul conclud recit found report cost product consequ report profit margin export product concern fals report cost product cost manufactur correct report sg amp expens found line compani audit account profit export product concern compani initi select sampl correct turnov averag profit margin submit normal profit margin sale amount profit reduct export product concern alloc basi turnov export sale product domest sale order profit line compani audit account argu export produc associ unreason profit reason profit pakistani export commun market time profit margin minimum commun industri state recit investig reveal export pakistan strong low price segment commun industri sale cover brand product consid basi factor differ profit unreason number correct introduc cost alloc method compani elabor exclus purpos present investig includ alloc duti drawback pack expens basi find spot verif analysi repli compani fulli verifi correct report profit domest sale order bring line gaap appli pakistan actual data sg amp profit pertain product sale product export produc investig export produc inform gener categori product option reason method articl basic regul establish amount sg amp profit order determin amount sg amp expens profit averag amount report compani origin select sampl sg amp expens profit domest sale unrel custom correct explain recit data consid basi relat domest sale unrel custom textil product includ yarn grei fabric process fabric apparel data domest sale pakistan inform conclud profit determin exce profit realis export produc sale product gener categori domest market pakistan requir articl basic regul export price appropri export price report export produc examin inform includ partial verif carri pakistan verif import eurostat statist accur report compani made export sale commun directli independ import accord articl basic regul export price establish basi price paid payabl independ import request compani concern export sale made outdat stock sale deliv air mail exclud dump calcul sale allegedli made ordinari trade sale repres neglig proport export sale report comparison purpos ensur fair comparison normal export price due allow form adjust made import charg indirect tax discount rebat transport insur handl load ancillari cost pack credit commiss currenc convers affect price compar accord articl basic regul compani claim adjust duti drawback articl basic regul amount refund pakistani govern exceed amount import charg indirect tax paid materi incorpor product concern commiss accept adjust amount claim born product materi physic incorpor intend consumpt export countri refund respect product export commun export produc argu duti drawback allow grant full amount refund govern pakistan independ duti paid export produc local supplier materi evid materi bought local supplier bear import charg indirect tax argument reject dump margin articl basic regul amount dump establish basi comparison weight averag normal product type weight averag export price product type basi averag dump margin applic pakistani export produc express percentag cif net free commun frontier price duti commun industri commun product concern manufactur produc behalf complaint lodg produc select sampl quot sampl commun produc quot complain commun produc complain cooper commiss assess compani consid commun produc mean articl basic regul output compani constitut commun product commun industri compos commun produc cooper commiss sampl commun produc produc account commun product cotton type bed linen deem constitut quot commun industri quot mean articl basic regul injuri preliminari remark view fact sampl regard commun industri injuri assess hand basi inform collect level entir commun industri trend product product sale market share employ growth hand inform collect level sampl commun produc analys trend price profit cash flow abil rais capit invest stock capac utilis capac return invest wage commun consumpt commun consumpt establish basi product volum commun produc eurocoton minu export base eurostat data import pakistan countri base eurostat ip appar commun consumpt increas steadili tonn tonn import countri concern volum market share import cotton type bed linen pakistan commun increas volum tonn tonn ip period consid drop tonn import bounc back tonn investig period rose sharpli tonn market share decreas subsequ rose ip price averag price pakistan increas eur kg eur kg year reduc gradual eur kg eur kg ip price undercut purpos analys price undercut weight averag sale price product type commun industri unrel custom commun market compar weight averag export price import concern comparison made deduct rebat discount price commun industri adjust work basi price import concern cif basi adjust custom duti post import cost comparison show ip product concern origin pakistan sold commun price undercut commun industri price express percentag situat commun industri accord articl basic regul commiss examin relev econom factor indic bear state commun industri analys commun industri process recov effect past subsidis dump evid found case submit commun industri suffer materi injuri protect presenc quota true ip quota forc intern law quota legal basi wto agreement textil cloth phase decemb quantiti import quota correspond substanti share commun market basi consumpt figur ip annual quota correspond case pakistan market share note determin level textil quota result straightforward negoti analyt framework foreseen basic regul whilst exclud quota effect situat commun industri mere presenc quota prevent commun industri suffer injuri analysi figur present case show commun industri suffer materi injuri ip presenc quota submiss reject data relat commun industri product employ product product volum commun industri increas slightli ip tonn tonn employ remain basic stabl employe product increas tonn employe tonn employe ip period consid sale volum market share period consid sale volum commun industri rose tonn tonn ip increas tonn decreas ip turnov gener sale increas eur mio eur mio subsequ decreas percentag point eur mio ip fact consumpt commun market increas period commun industri market share declin ip market share fluctuat decreas percentag point ip growth commun consumpt grew ip sale volum commun industri rose hand volum total import rose period signific increas tonn tonn ip market share import increas percentag point market share commun industri drop mean commun industri particip adequ growth market ip data relat sampl commun produc stock capac capac utilis stock concern fluctuat consider product made respons order reduc possibl produc pure stock whilst increas stock observ sampl commun produc consid case stock relev indic injuri due industri specif high fluctuat stock product capac difficult establish sampl commun produc product process product individualis requir combin machineri usag imposs draw conclus capac individu machin product capac addit part product process contract sampl commun produc product print process print depart consid factor determin capac relat product print bed linen sampl commun produc found capac utilis print depart decreas steadili price averag price kg sampl commun produc increas gradual eur eur period consid light fact averag price cover high low item product concern commun industri forc shift sale higher nich product sale high volum mass market import low price countri hand averag sale price kg commun industri margin eur eur drop subsequ eur ip invest abil rais capit invest reduc significantli eur mio eur mio ip invest remain stabl account ip amount invest claim commun industri indic commun industri encount problem rais capit activ submit decreas invest point injuri commun industri claim encount problem rais capit argument reject declin invest link difficulti rais capit caus loss market share commun industri fierc price pressur commun market profit return invest cash flow period consid profit sampl commun produc drop significantli ip return invest trend fall ip reduct submit pakistani export produc declin profit sampl produc correspond increas wage outlin averag labour cost sampl compani decreas real term addit wage cost item manufactur process increas wage constitut automat decreas profit compani argument reject cash flow gener product diminish consider eur mio eur mio ip signific reduct occur cash flow decreas ip fell cash flow influenc stock variat cash flow indic limit relev note neg develop cash flow period consid line econom indic confirm neg evolut commun industri qualifi insignific wage labour cost increas period consid eur mio eur mio ip number employe remain basic stabl averag labour cost increas eur round figur eur increas nomin increas consider increas consum price period consid mean real wage decreas magnitud amount dump volum price dump import impact actual margin dump signific consid neglig conclus injuri examin abovement factor show ip situat commun industri deterior profit fell significantli period consid commun industri market share decreas sampl commun produc invest significantli reduc profit return invest cash flow decreas consider employ remain basic stabl indic show posit trend period consid turnov sale volum commun industri increas slightli product wage increas margin averag sale price sampl produc show upward trend period consid partli result shift sale higher nich product note period commun consumpt grew whilst commun industri market share declin averag sale price commun industri decreas period consid light forego conclud commun industri suffer materi injuri mean articl basic regul causat introduct accord articl basic regul examin dump import origin pakistan caus injuri commun industri degre enabl classifi materi factor dump import time injur commun industri examin ensur injuri caus factor attribut dump import effect dump import import cotton type bed linen pakistan commun increas volum tonn tonn ip slight decreas import recov rose tonn ip market share fell initi subsequ consider amount ip analysi effect dump import found price main element competit buyer determin qualiti design product intend order appear analysi sell bui process case import trader pass order export produc pakistan characterist product design colour qualiti size deliv compar produc offer basi price differenti element predetermin call offer subsequ result import effort respect similar good brand respect price found price dump import consider commun industri countri export found commun industri withdraw larg low price market segment import pakistan strong underlin causal link dump import injuri suffer commun industri averag price import pakistan exert pressur commun industri forc hand decreas price hand shift sale higher nich product impact import pakistan commun market term volum term price import exert signific downward pressur commun industri term sale volum price lack sale volum low price market segment commun industri compens sale high profit nich product result reduc notabl market share invest profit return invest commun industri found coincid time import injuri suffer commun industri effect factor subsidis import origin india parallel anti subsidi investig establish subsidis import origin india caus materi injuri commun industri subsidis import origin india consid contribut injuri suffer commun industri note substanti increas volum low price import origin pakistan deni dump import pakistan equal caus materi injuri import origin countri india pakistan import origin countri india pakistan increas tonn tonn ip market share increas largest part import group countri origin turkei corpor link turkish commun compani market integr form inter compani trade turkish export produc commun oper suggest decis import countri link price confirm averag price import bed linen origin turkei ip higher india pakistan import origin turkei broke causal link dump import pakistan injuri suffer commun industri market share remain countri romania bangladesh egypt individu significantli lower exce materi injuri attribut import countri averag price import origin countri india pakistan increas eur kg eur kg decreas slightli eur kg ip ip price higher price import pakistan import countri exert price pressur commun industri extent import pakistan market share individu countri group conclud import countri break causal link dump import pakistan injuri suffer commun industri contract demand claim demand bed linen produc commun industri diminish volum term commun industri focus upper end market sale volum made point total eu consumpt bed linen decreas increas period consid commun produc product line market segment market brand gener high margin sold small quantiti order maximis capac utilis cover fix cost product commun industri sale lower price market segment big volum indic demand decreas market segment segment hand increasingli low price import injuri commun industri increas consumpt limit market segment demand situat commun break causal link dump import pakistan injuri suffer commun industri import commun industri submit commun industri import cotton type bed linen pakistan contribut injuri suffer sampl commun produc import bed linen pakistan ip sale import gener small part total turnov produc import commun industri product concern pakistan break causal link dump import pakistan materi injuri suffer commun industri export perform commun industri export sampl commun produc repres total sale neglig part export total activ factor contribut injuri suffer product commun industri develop product identifi injuri part document product increas tonn employe tonn employe ip factor contribut injuri suffer conclus substanti increas volum market share import origin pakistan ip consider decreas sale price level price undercut found ip coincid time materi injuri suffer commun industri parallel anti subsidi investig establish subsidis import origin india contribut injuri suffer commun industri effect import revers conclus causat dump import origin pakistan remain injuri import countri india pakistan demand situat import made commun industri export product perform analys found break causal link pakistani import injuri suffer commun industri base analysi properli distinguish separ effect factor situat commun industri injuri effect dump import conclud import pakistan caus materi injuri commun mean articl basic regul commun interest gener remark accord articl basic regul examin conclus injuri dump compel reason exist lead conclus commun interest adopt measur case impact measur parti involv proceed consequ take measur consid commun industri commun industri suffer materi injuri prove viabl industri compet fair market condit injuri situat commun industri result difficulti compet low price dump import pressur dump import forc number commun produc ceas product cotton type bed linen consid imposit measur restor fair competit market commun industri increas volum price sale gener profit level justifi continu invest product facil measur impos deterior situat commun industri continu invest product capac compet effect import countri compani ceas product lai employe conclud imposit anti dump measur interest commun industri import user questionnair import associ import questionnair repli receiv unrel import commun import sale product concern constitut total turnov total profit import take account small share turnov import gener sale product concern import pakistan countri concern anti dump duti countervail duti impact imposit anti dump duti import consid minor questionnair user user associ inform user receiv argument rais submiss ikea foreign trade associ submit commun industri posit satisfi demand bed linen commun recal measur intend prevent import commun ensur made injuri dump price import origin continu satisfi signific part commun demand countri concern anti dump duti countervail duti shortag suppli expect claim cheap import bed linen final consum quot institut quot user hotel hospit product cheaper end rang produc commun produc investig show sampl commun produc produc product technic reason product product commun increas fact countri concern anti dump duti countervail duti mean altern sourc suppli conclus commun interest basi conclud compel reason ground commun interest anti dump duti impos present case anti dump measur definit measur order prevent injuri caus dump import consid adopt anti dump measur purpos determin level duti account dump margin found amount duti elimin injuri sustain commun industri take account level profit obtain commun industri year found profit margin turnov regard minimum commun industri expect obtain absenc injuri dump price increas determin basi comparison weight averag import price establish price undercut calcul injuri price product sold commun industri commun market injuri price obtain adjust sale price commun industri actual loss profit made ip ad mention profit margin differ result comparison express percentag total cif import submit pakistani export produc profit margin turnov higher minimum profit establish investig product argument reject minimum profit commun industri expect obtain absenc injuri dump establish anew basi specif circumst proceed take account market condit past perform commun industri proceed case found profit margin regard minimum calcul averag level profit obtain commun industri year injuri elimin level higher dump margin establish definit measur base undertak pakistani export produc present propos price undertak export involv proceed bed linen characteris hundr product type characterist easili discern import make virtual imposs establish meaning minimum price product type properli monitor commiss larg number export render monitor price undertak impractic found propos categori product concern respect undertak offer inappropri signific price variat propos price elimin injuri dump circumst consid price undertak impractic accept adopt regul articl definit anti dump duti impos import bed linen cotton fibr pure mix man made fibr flax flax domin fibr bleach dy print origin pakistan classifi cn code taric code taric code taric code taric code taric code rate duti applic net free commun frontier price duti product produc compani provis forc custom duti appli articl regul enter forc dai public offici journal european union regul bind entireti directli applic member state brussel march council presid cullen oj regul amend regul ec oj oj