In Brief
The Supreme Court examined an anti-dumping investigation into caustic soda imports from China and Korea. The Tribunal had remanded the matter to the Designated Authority, holding that chlorine should be treated as a co-product (not by-product) and that identical cost-allocation methods should apply to both foreign exporters and domestic manufacturers. The Court held that 'Equal Economic Importance' must be determined rationally, considering actual financial realizations and statutory provisions, not mechanical application of precedent. The Court set aside the Tribunal's judgment and remanded for fresh consideration of whether chlorine qualifies as a co-product based on pragmatic analysis.
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