{"id":4472,"date":"2025-06-20T14:45:45","date_gmt":"2025-06-20T09:15:45","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4472"},"modified":"2025-06-20T14:45:45","modified_gmt":"2025-06-20T09:15:45","slug":"specialty-spvc-imports-excluded-from-anti-dumping-probe-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/specialty-spvc-imports-excluded-from-anti-dumping-probe-hc","title":{"rendered":"Specialty SPVC Imports Excluded from Anti-Dumping Probe | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000399880\/spvc-specialty-imports-excluded-from-anti-dumping-investigation-as-they-are-neither-produced-nor-interchangeable-with-domestic-grades-hc\">Epigral Ltd. Versus Union of India (2025) 31 Centax 186 (Guj.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bhargav D. Karia<\/strong> &amp; <strong>D.N. Ray<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Mihir Joshi<\/strong>, Learned Senior Advocate with <strong>Dhaval Shah<\/strong>, Learned Advocate for the Petitioner.<\/li>\n<li><strong>S\/Shri Kamal Trivedi, Balbir Singh, Pragyan Pradip Sharma<\/strong>, Learned Senior Advocates, <strong>N. Venkatraman<\/strong>, Learned ASG with <strong>Ankit Shah<\/strong>, with <strong>Rajesh Sharma<\/strong> with <strong>Ms Gargi Vyas<\/strong> with, <strong>Vinay Bairagra<\/strong> with <strong>Utshav Shukla, Ms Gargi Vyas<\/strong> with <strong>Rajesh Sharma<\/strong>, Learned Advocates, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner was an importer who challenged the preliminary finding issued by the Designated Authority (DA) during the initiation of an anti-dumping investigation concerning the import of specialty grades of Polyvinyl Chloride Suspension Resins (SPVC) having &#8216;K&#8217; values of 57 and 65, used in manufacturing Chlorinated Polyvinyl Chloride Resin (CPVC). The importer had requested exclusion of these specialty SPVC grades from the Product Under Consideration (PUC), contending that the domestic industry (DI) had never produced such grades and that the imported SPVC was neither technically nor commercially substitutable or interchangeable with the grades produced by the DI. The DA, however, compared the bulk density and porosity of SPVC resins manufactured by the DI with those imported, and concluded that the imported specialty grade SPVC was:<\/p>\n<p style=\"padding-left: 40px;\"><strong> (a)<\/strong> technically and commercially substitutable;<\/p>\n<p style=\"padding-left: 40px;\"><strong> (b)<\/strong> usable interchangeably for general purposes; and<\/p>\n<p style=\"padding-left: 40px;\"><strong> (c)<\/strong> not unique to CPVC use.<\/p>\n<p>Based on this, the DA treated the goods manufactured by the DI as \u2018like articles\u2019 to the imported product. This concept of \u2018like articles\u2019 is crucial because, under Rule 2(d) of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty) Rules, 1995, anti-dumping investigation can only proceed if the domestic product is \u2018like\u2019 the imported product, i.e., identical or closely resembling it in all essential respects. The importer disagreed with this conclusion and relied upon Article 2.1 of the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade (GATT) 1994, which similarly defines \u2018like product\u2019 as one that is alike in all respects to the PUC or, in the absence of such a product, another product with closely resembling characteristics. The importer argued that the specialty SPVC it imported did not meet this test and therefore had to be excluded from the PUC. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that the Designated Authority&#8217;s finding, treating the imported specialty grade SPVC resins as \u2018like articles\u2019 to the grades produced by the domestic industry, was unsustainable under Rule 2(d) of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty) Rules, 1995. It observed that the DA had failed to define the PUC at the initiation stage and had accepted the DI\u2019s claims without independently verifying whether the imported product was technically or commercially interchangeable. It noted that the DI had not identified the specific SPVC grade used by the petitioner and failed to demonstrate its suitability for manufacturing CPVC resin used in potable water piping.<\/p>\n<p>The Court further held that the burden to prove that \u2018like articles\u2019 were manufactured in India rested solely on the DI and could not be shifted to the importer. The DA\u2019s approach, it held, lacked the necessary evidentiary standard and procedural rigor as prescribed under Rule 2(d) and the Manual of Operating Practices for Trade Remedy Investigations. Accordingly, the Court directed the DA to exclude from the PUC all imported specialty grade SPVC resins that were neither produced by the domestic industry nor technically or commercially substitutable.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(291)%20E.L.T.%20327%20(Guj.)&amp;itemType=AP\">Alembic Ltd. v. Union of India<\/a> \u2014 2013 (291) E.L.T. 327 (Guj.) \u2014 Relied on [Para 86]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(332)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Alkali Manufacturers Assn. of India v. Designated Authority, Dadas<\/a> \u2014 2016 (332) E.L.T. 3 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li>Andhra Petro Chemicals v. Union of India \u2014 2018 SCC Online Hyd 1914 \u2014 Referred [Para 56]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(376)%20E.L.T.%20263%20(Del.)&amp;itemType=AP\">Bridgestone India Pvt. Ltd. v. Designated Authority<\/a> \u2014 2021 (376) E.L.T. 263 (Del.) \u2014 Referred [Paras 64, 68]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(324)%20E.L.T.%20209%20(S.C.)&amp;itemType=AP\">Commissioner v. G.M. Exports<\/a> \u2014 2015 (324) E.L.T. 209 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(373)%20E.L.T.%20740%20(S.C.)&amp;itemType=AP\">Designated Authority v. Andhra Petrochemicals Limited<\/a> \u2014 2020 (373) E.L.T. 740 (S.C.) \u2014 Referred [Paras 59, 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(347)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Designated Authority v. Sandisk Internatinal Ltd.<\/a> \u2014 2017 (347) E.L.T. 577 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li>Dinesh Goyal alias Pappu v. Suman Agarwal \u2014 (2024) SCC Online SC 2615 \u2014 Referred [Para 64]<\/li>\n<li>Epigral Ltd. Union of India \u2014 R\/Special Civil Application No. 15221 of 2024, decided on 22-10-2024 by Gujarat High Court \u2014 Referred [Paras 12, 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(334)%20E.L.T.%20339%20(Tribunal)&amp;itemType=AP\">Huawei Technologies Co. Ltd. v. Designated Authority, Dgadad<\/a> \u2014 2016 (334) E.L.T. 339 (Tribunal) \u2014 Referred [Para 66]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(158)%20E.L.T.A225%20(S.C.)&amp;itemType=AP\">Indian Express Newspaper v. Union of India<\/a> \u2014 2003 (158) E.L.T.A225 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2003%20(157)%20E.L.T.%20138%20(Del.)&amp;itemType=AP\">Indian Express Newspapers (Bombay) Ltd. v. Union of India<\/a> \u2014 2003 (157) E.L.T. 138 (Del.) \u2014 Referred [Paras 57, 64, 68]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(195)%20E.L.T.%20146&amp;itemType=AP\">Kajaria Ceramics Ltd. v. Designated Authority Ministry of Finance<\/a> \u2014 2006 (195) E.L.T. 146 (Tribunal) \u2014 Referred [Para 66]<\/li>\n<li>Life Insurance Corporation of India v. Sanjeev Builders Pvt. Ltd. \u2014 (2022) 16 SCC 1 \u2014 Referred [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%2\">Meghani Organics Ltd. v. Union of India<\/a> \u2014 2011 (267) E.L.T. 440 (Guj.) \u2014 Relied on [Para 85]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(334)%20E.L.T.%20552%20(Tribunal)&amp;itemType=AP\">Merino Panel Products Ltd. v. Commissioner<\/a> \u2014 2016 (334) E.L.T. 552 (Tribunal) \u2014 Referred [Para 66]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(281)%20E.L.T.%20321%20(Mad.)&amp;itemType=AP\">Nirma Ltd. v. Saint Gobain Glass India Ltd.<\/a> \u2014 2012 (281) E.L.T. 321 (Mad.) \u2014 Relied on [Paras 50, 86]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(346)%20E.L.T.%20328%20(Guj.)&amp;itemType=AP\">Nirma Ltd. v. Union of India<\/a> \u2014 2017 (346) E.L.T. 328 (Guj.) \u2014 Relied on [Paras 50, 86]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(202)%20E.L.T.%2023%20(S.C.)&amp;itemType=AP\">Reliance Industries Ltd. v. Designated Authority<\/a> \u2014 2006 (202) E.L.T. 23 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(196)%20E.L.T.%20129%20(S.C.)&amp;itemType=AP\">Rishiroop Polymers Pvt. Ltd. v. Designated Authority<\/a> \u2014 2006 (196) E.L.T. 129 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(196)%20E.L.T.%20385%20(S.C.)&amp;itemType=AP\">Rishiroop Polymers Pvt. Ltd. v. Designated Authority and Additional Secretary<\/a> \u2014 2006 (196) E.L.T. 385 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(240)%20E.L.T.%20495%20(Del.)&amp;itemType=AP\">Saint-Gobain Glas India Ltd. v. Union of India<\/a> \u2014 2009 (240) E.L.T. 495 (Del.) \u2014 Referred [Para 58]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2000%20(118)%20E.L.T.%20305%20(S.C.)&amp;itemType=AP\">Saurashtra Chemicals Ltd. v. Union of India<\/a> \u2014 2000 (118) E.L.T. 305 (S.C.) \u2014 Referred [Paras 64, 68]<\/li>\n<li>Shri Cheran Synthetics India Ltd v. Union of India \u2014 W.A. No. 1400 of 2009, decided on 7-10-2009 \u2014 Referred [Para 64]<\/li>\n<li>Suncity Sheets Pvt. Ltd. v. Designated Authority \u2014 (2017) SCC Online Del 9412 \u2014 Referred [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(224)%20E.L.T.%20519%20(S.C.)&amp;itemType=AP\">Tata Chemicals Ltd. v. Union of India<\/a> \u2014 2008 (224) E.L.T. 519 (S.C.) \u2014 Referred [Para 64]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20dated%2016-12-2024&amp;itemType=AP\">Notification dated 16-12-2024<\/a> [Paras 2, 19, 20, 21, 42, 69, 76, 77, 88, 104]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%206%2F33%2F2023-DGTR&amp;itemType=AP\">Notification No. 6\/33\/2023-DGTR<\/a>, dated 26-3-2024 [Paras 7, 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20dated%2030-10-2024&amp;itemType=AP\">Notification dated 30-10-2024<\/a> [Paras 15, 82]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Epigral Ltd. Versus Union of India (2025) 31 Centax 186&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4479,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-4472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Specialty SPVC Imports Excluded from Anti-Dumping Probe | HC<\/title>\n<meta name=\"description\" content=\"Specialty SPVC anti-dumping: Gujarat High Court voids DA\u2019s finding, excludes specialty SPVC from PUC and says domestic industry must prove \u2018like articles\u2019.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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