
Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Anti-Dumping Duty | Non-Exporting Related Parties Excluded from Dumping Margin Calculation: CESTAT
CESTAT rules that entities not involved in exports cannot be used to label an exporter as non-cooperative in anti-dumping investigations. The decision clarifies that only exporting-related parties are relevant for dumping margin calculations under the 1995 Rules, impacting trade remedy proceedings for multinational corporations.