submitted that despite the anti dumping duty
being in force, the domestic industry has not been able to earn
adequate profit as they had been ... event anti
dumping duty were to be revoked on the subject goods.
iv) Capacity, production, domestic sales and overall profitability
of the industry
subject imports has declined.
71. The Authority notes that the profits per unit, cash profits
and return on capital employed declined throughout the injury
period ... domestic
industry upon cessation of anti-dumping duty;
(vii) The domestic industry suffered decline in cash profits
during the period of investigation
53586/2018
continuation of anti-dumping duty since the Domestic Industry is
earning "superlative" profits and its "Return on Capital Employed ... noted that the anti-dumping
investigations are confined to the product under consideration
and, therefore, the profitability of the company as a whole
investigation, anti-dumping duties against the
subject imports were in force for five years. At the
time of impugned sunset review investigation, anti-
dumping duty ... doubt, that the imposition of
Anti-Dumping Duty was effective. We also find that key
economic factors such as profits, returns on investment and
capacity
statement of profit and loss account for the purpose of determining corporate tax liability.
6.3 As an anti-avoidance measure, it is proposed to clarify
statement of profit and
loss account for the purpose of determining
corporate tax liability.
6.3 As an anti-avoidance measure, it is proposed to
clarify
manufacturer of subject goods.
v. The Authority held that negative profitability, negative cash
flows, and negative return on investment, indicate that the
ability to raise ... negative profitability,
negative cash flow and negative return on investigation
indicate and that the ability to raise investment is
jeopardised but still Anti-Dumping duty
refectories. They imported fused magnesite originating from China. Customs authorities have levied anti-dumping duty on the imports of fused magnesite from China ... Designated Authority held that the finding of Designated Authority in respect of anti dumping duty on fused magnesia cannot be sustained. The appeal filed
51490/2021 & ors
15. In terms of rule 16 of the Anti-Dumping Rules, a disclosure
statement was issued by the designated authority, wherein ... price underselling is also
negative. The profitability of the domestic industry has
declined during the POL. However, profit earned by
the domestic industry during
statement of profit and loss account for the purpose of
determining corporate tax liability.
6.3 As an anti-avoidance measure, it is proposed to clarify
