Page 393 - Manual Of SOP

Manual of OP for Trade Remedy Investigations

16.32. The HS Codes must be specifically checked and re-checked in the duty
table. Further, it may be mentioned at the end of the table that HS Codes (Custom
classification) is only indicative and the determination of the duty shall be made
as per the description of goods at the time of importation.

16.33. It shall also be mentioned that the specific duty rates mentioned above
against each of the cooperative producers are for the goods produced by the
respective producers in their own manufacturing facility. In case of trading by the
named producers, the duty at residual rate shall be applied. Therefore, Customs
should verify the fact of goods manufactured by the producer named above.

FORMS/TYPES OF DUTIES
16.34. The Anti-Dumping duties imposed after the investigation can be expressed
either on fixed basis, ad valorem or reference price basis. Specific/fixed duty is levied
as a fixed monetary amount per unit of the PUC imported. Ad valorem duty is
levied as a percentage of the value of the PUC imported. Under the reference price
method, a reference price is fixed and the duty would be the difference between the
landed value and the said reference price. If the landed value exceeds the reference
price, no duty shall be payable.

16.35. The type of duty recommended in the final findings depends on facts,
circumstances and merit of each case. The team should discuss with the Designated
Authority by putting forward all the facts and reasons for different types of duties
and seek approval for the imposition of a specific type of duty in each case.

Fixed Duties:
16.36. Fixed duty is appropriate in case of a homogenous PUC without wide
variation in prices or where various PCNs are not showing steep price variations, as
reflected in import price data and the NSR of the domestic industry.

16.37. Fixed Duty is also appropriate in circumstances where the subject goods
are susceptible to undervaluation or manipulation of prices or there is likelihood of
circumvention of duties.
16.38. As the duties are generally imposed for 5 years, the effect of a fixed duty
diminishes in a market where prices are ascending over period while effect increases
in a market where prices descend. Fixed duty may result in requests for reviews
from either the Domestic Industry (in case of a rising market) or other interested
parties (in case of a falling market).

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