In Brief
The Supreme Court reviewed an anti-dumping investigation into caustic soda imports from China and Korea. The Designated Authority had found dumping and imposed anti-dumping duties, treating chlorine (a co-product of caustic soda) as a by-product for cost allocation purposes. The Tribunal had reversed this, treating chlorine as a co-product. The Supreme Court held that the Tribunal erred by mechanically applying principles from a prior case without examining the statutory concept of 'Equal Economic Importance' rationally and pragmatically. The Court remitted the matter for fresh consideration based on generally accepted accounting principles, statutory requirements, and commercial realities, to be decided within six months."
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