SHENYANG MASTSUSHITA S. BATTERY CO.LTD. vs M/S. EXIDE INDUSTRIES LTD. .

The Supreme Court addressed the applicability of anti-dumping duties under Section 9A of the Customs Tariff Act, 1975, determining whether the appellant-company operated on Market Economy Principles during the specified period. The Court clarified that the normal value of goods must be assessed based on the principles outlined in the Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injuries) Rules, 1995, particularly for non-market economies. The Court upheld the need for a proper determination of normal value and margin of dumping, emphasizing the role of the Designated Authority in this assessment.