1. By CMA R Gopal MFM., M.Phil., FCMA Practicing Cost Accountant
The Institute of Cost Accountants of India Erode Chapter - Opportunities to CMA On Anti Dumping duty 21st april p.m to 9.00 p.m. By
CMA R Gopal MFM., M.Phil., FCMA
Practicing Cost Accountant

2. anti dumpting
Dumping is said to occur when the goods are exported by a country to another country at a price lower than its normal value. This is an unfair trade practice which can have a distortive effect on international trade. Anti dumping is a measure to rectify the situation arising out of the dumping of goods and its trade distortive effect. Thus, the purpose of anti dumping duty is to rectify the trade distortive effect of dumping and re-establish fair trade. The use of anti - dumping measure as an instrument of fair competition is permitted by the WTO

3. purposes
means export of goods by a country to another country at a price lower than its normal value. Thus, dumping implies
low priced imports only in the relative sense (relative to the normal value), and not in absolute sense. Import of cheap
products through illegal trade channels like smuggling do not fall within the purview of anti-dumping measures.3

4. define
Normal Value,
Export price and
dumping margin

5. anti dumping application
not less than 25% of the total production

6. collective output constitute more than 50% of the total
production

7. analysed in terms of the volume effect
injury
analysed in terms of the volume effect

8. assessment assessable value under the Customs Act and the
applicable basic Customs duties except for CVD, SAD,
and special duties.

9. casual relationship
volume effect
price effect

10. under cutting by the dumped imports as compared with the
price of the like product in India

11. the difference between the normal value and the export
margin of dumping
the difference between the normal value and the export
price

12. LIMIT
who individually account for less than 3%,
should not exceed 7% of the import of the like product

13. Anti-subsidy countervailing
1.the subsidy is a specific subsidy
2.the subsidy relates to export performance;
3.the subsidy relates to the use of domestic goods over imported goods in the export article; or
4.the subsidy has been conferred on a limited number of persons

14. various stages of investigation process
A. Preliminary Screening:
B. Initiation:
C. Access to Information:
D. Preliminary Findings:
E. Provisional Duty:
F. Oral Evidence & Public Hearing:
G. Disclosure of information:
H. Final Determination:
I. Time-limit for Investigation Process

15. exempted
100% EOUs /
EPZ units

16. applicable
Individual
HUF
firm
company

17. No Limit
No sales limit
No capital limit

18. 150–
products are
investigated

19. yarn Taipei, Malaysia, Indonesia ,Thailand and Korea RP.
Anti-dumping investigation concerning imports of ‘Flax Yarn' originating in or exported from China PR
Partially Oriented Yarn POY from china Viscose Filament Yarn from China PR and Ukraine
Partially Oriented Yarn (POY) from Korea and Turkey
Partially Oriented Yarn (POY) from Indonesia,
Chinese Taipei, Thailand and Malaysia
Nylon Filament Yarn fromChina PR, Chinese
Taipei, Malaysia, Indonesia ,Thailand and
Korea RP.

20. STEEL
Seamless tubes pipes and hollow profiles of iron alloy or non_alloy steel other than cast iron

21. PAPER
Anti-Dumping investigation concerning imports of “Coated Paper” originating in or exported from China
PR, European Union & USA.
Thermal Sensitive Paper from Japan, Finland,
Germany and European Union UAE

22. Thanks
Query plz
?????