natgillin/translations-raw huggingface dataset:
The GOI and the other interested parties were informed of the essential facts and considerations upon which it was intended to propose to amend the duty rate applicable to the sole cooperating Indian producer and to the non-cooperating exporting producer also mentioned in the Annex to the Notice of Initiation as well as the intention to maintain existing measures for all other companies which did not cooperate with this partial interim review.
Indijska vlada in druge zainteresirane stranke so bile obveščene o bistvenih dejstvih in premislekih, na podlagi katerih naj bi se predlagala sprememba stopnje dajatve, ki se uporablja za edinega sodelujočega indijskega proizvajalca in nesodelujočega proizvajalca izvoznika, navedenega tudi v prilogi k obvestilu o začetku, in namenu, da se obstoječi ukrepi ohranijo za vse druge družbe, ki niso sodelovale v tem delnem vmesnem pregledu.
All submissions and comments were taken duly into consideration as set out below.
Vsa stališča in pripombe so bile ustrezno upoštevane, kot je navedeno spodaj.
The product covered by this review is the same product as the one concerned by Regulation (EC) No 193/2007, i.e. PET with a viscosity number of 78 ml/g or higher, according to ISO Standard 1628-5, originating in the country concerned.
Izdelek, obravnavan pri tem pregledu, je enak izdelku iz Uredbe (ES) št. 193/2007, tj. PET z viskoznim številom 78 ml/g ali več, po standardu ISO 1628-5, s poreklom iz zadevne države.
It is currently classifiable within CN code 39076020.
Zdaj je uvrščen pod oznako KN 39076020.
On the basis of the information submitted by the GOI and the sole cooperating exporting producer and the replies to the Commission’s questionnaire, the following schemes, which allegedly involve the granting of subsidies, were investigated:
Na podlagi informacij, ki sta jih zagotovila indijska vlada in edini sodelujoči proizvajalec izvoznik, ter odgovorov na vprašalnik Komisije so bile preiskane naslednje sheme, ki domnevno vključujejo dodeljevanje subvencij:
Advance Authorisation Scheme (formerly known as Advance Licence Scheme) (AAS);
Shema vnaprejšnjih odobritev („Advance Authorisation Scheme“ – „AAS“, prvotno znana kot Shema vnaprejšnjih dovoljenj („Advance Licence Scheme“));
Duty Entitlement Passbook Scheme (DEPS);
Shema za preložitev plačila uvoznih dajatev („Duty Entitlement Passbook Scheme“ – „DEPS“);
Export Promotion Capital Goods Scheme (EPCGS);
Shema za podporo izvozu investicijskega blaga („Export Promotion Capital Goods Scheme“ – „EPCGS“);
Income Tax Exemption Scheme (ITES);
Shema oprostitve davka od dohodka („ITES“);
Focus Market Scheme (FMS);
Shema usmeritve v trg („FMS“);
Target Plus Scheme (TPS).
Shema dodatka za doseganje ciljne stopnje izvoza („TPS“).
The schemes (a) (b) (c) (e) and (f) specified above are based on the Foreign Trade (Development and Regulation) Act 1992 (No 22 of 1992) which entered into force on 7 August 1992 (Foreign Trade Act).
Zgoraj navedene sheme (a) (b) (c) (e) in (f) temeljijo na Zakonu o zunanjetrgovinskem poslovanju (razvoj in predpisi) iz leta 1992 (št. 22 iz leta 1992), ki je začel veljati 7. avgusta 1992 („Zakon o zunanjetrgovinskem poslovanju“).
The Foreign Trade Act authorises the GOI to issue notifications regarding the export and import policy.
Zakon o zunanjetrgovinskem poslovanju pooblašča indijsko vlado, da izdaja uradna obvestila glede izvozne in uvozne politike.
These are summarised in ‘Export and Import Policy’ documents, which are issued by the Ministry of Commerce every five years and updated regularly.
Ta so povzeta v dokumentih „izvozne in uvozne politike“, ki jih izdaja Ministrstvo za trgovino vsakih pet let in se redno posodabljajo.
One Export and Import Policy document is relevant to the RIP of this case, i.e. the five-year plan relating to the period 1 September 2004 to 31 March 2009 (EXIM-policy 04-09).
Eden od dokumentov izvozne in uvozne politike je pomemben za OPP pri tem primeru, tj. petletni načrt v zvezi z obdobjem od 1. septembra 2004 do 31. marca 2009 („politika EXIM 04–09“).
In addition, the GOI also sets out the procedures governing the EXIM-policy 04-09 in a ‘Handbook of Procedures – 1 September 2004 to 31 March 2009, Volume I’ (HOP I 04-09).
Poleg tega indijska vlada v priročniku o postopkih – od 1. septembra 2004 do 31. marca 2009, Zvezek I („HOP I 04–09“) določa tudi postopke, ki urejajo politiko EXIM 04–09.
The Handbook of Procedure is also updated on a regular basis.
Priročnik o postopkih se prav tako redno posodablja.
The Income Tax Schemes specified above under (d) are based on the Income Tax Act of 1961, which is amended yearly by the Finance Act.
Sheme oprostitve davka od dohodka iz točke (d) temeljijo na Zakonu o davku na dohodek iz leta 1961, ki je vsako leto spremenjen z Zakonom o financah.
In accordance with Article 11(10) of the basic Regulation, the Commission invited the GOI for additional consultations with respect to both changed and unchanged schemes with the aim of clarifying the factual situation as regards the alleged schemes and arriving at a mutually agreed solution.
V skladu s členom 11(10) osnovne uredbe je Komisija povabila indijsko vlado na dodatna posvetovanja o spremenjenih in nespremenjenih shemah, na katerih bi razjasnili dejansko stanje v zvezi z domnevnimi shemami in dosegli sporazumno rešitev.
Following these consultations, and in the absence of a mutually agreed solution in relation to these schemes, the Commission included all these schemes in the investigation of subsidisation.
Po teh posvetovanjih in glede na to, da v zvezi s temi shemami ni bila dosežena sporazumna rešitev, je Komisija vse sheme vključila v preiskavo subvencioniranja.
One interested party, representing Community industry alleged that a number of other schemes and subsidies continued to be available to Indian exporters.
Zainteresirana stranka, ki je zastopala industrijo Skupnosti, je trdila, da je indijskim izvoznikom še naprej na voljo več drugih shem in subvencij.
However, no definite evidence has emerged from the information showing that these schemes were used by the cooperating exporting producer.
Vendar na podlagi informacij ni bilo dokončno dokazano, da je sodelujoči proizvajalec izvoznik te sheme uporabljal.
Therefore these matters have not been pursued further for the purpose of this specific proceeding.
Zato ta vprašanja niso dodatno obravnavana za ta postopek.
SPECIFIC SCHEMES
POSAMEZNE SHEME
Advance Authorisation Scheme (AAS)
Shema vnaprejšnjih odobritev („AAS“)
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the EXIM-policy 04-09 and chapters 4.1 to 4.30 of the HOP I 04-09.
Podroben opis sheme je vsebovan v oddelkih 4.1.1 do 4.1.14 politike EXIM 04–09 in poglavjih 4.1 do 4.30 HOP I 04–09.
This scheme was called Advance Licence Scheme during the previous review investigation that led to the imposition by Regulation (EC) No 193/2007 of the definitive countervailing duty currently in force.
Ta shema se je med prejšnjo preiskavo v zvezi s pregledom, zaradi katere je bila z Uredbo Sveta (ES) št. 193/2007 uvedena zdaj veljavna dokončna izravnalna dajatev, imenovala Shema vnaprejšnjih dovoljenj.
The AAS consists of six sub-schemes, as described in more detail in recital 23.
AAS sestavlja šest podshem, ki so natančneje opisane v uvodni izjavi 23.
Those sub-schemes differ, inter alia, in the scope of eligibility.
Navedene podsheme se med drugim razlikujejo v obsegu upravičenosti.
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for the AAS physical exports and for the AAS for annual requirement.
Proizvajalci izvozniki in trgovci izvozniki, povezani s spremljajočimi proizvajalci, so upravičeni do fizičnega izvoza v okviru AAS in do AAS za letne potrebe.
Manufacturer-exporters supplying the ultimate exporter are eligible for AAS for intermediate supplies.
Proizvajalci izvozniki, ki oskrbujejo končnega izvoznika, so upravičeni do AAS za vmesne dobave.
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of the EXIM-policy 04-09, such as suppliers of an export oriented unit (EOU), are eligible for AAS deemed export.
Glavni izvajalci, ki oskrbujejo kategorije „predvidenega izvoza“, navedene v odstavku 8.2 politike EXIM 04–09, kot so dobavitelji izvozno usmerjenih obratov („EOU“), so upravičeni do predvidenega izvoza v okviru AAS.
Eventually, intermediate suppliers to manufacturer-exporters are eligible for ‘deemed export’ benefits under the sub-schemes Advance Release Order (ARO) and back-to-back inland letter of credit.
Končno so vmesni dobavitelji proizvajalcev izvoznikov upravičeni do ugodnosti „predvidenega izvoza“ v okviru podshem za vnaprejšnjo pripustitev naročil („Advance Release Order“ – „ARO“) in vzajemnega notranjega akreditiva.
physical exports: this is the main sub-scheme.
Fizični izvoz: To je glavna podshema.
It allows for duty-free import of input materials for the production of a specific resultant export product.
Omogoča dajatev prost uvoz surovin za proizvodnjo posebnega nastalega izvoznega izdelka.
An import allowance and export obligation, including the type of export product are specified in the licence;
Uvozno nadomestilo in izvozna obveznost, vključno z vrsto izvoznega izdelka, sta navedena v dovoljenju.
annual requirement: such an authorisation is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
Letne potrebe: Takšna odobritev ni vezana na določen izvozni izdelek, ampak na širšo skupino (npr. kemični in podobni izdelki).
The licence holder can — up to a certain value threshold set by its past export performance — import duty free any input to be used in manufacturing any of the items falling under such a product group.
Imetnik dovoljenja lahko – do določene mejne vrednosti, opredeljene glede na pretekli izvoz – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v takšno skupino izdelkov.
It can choose to export any resultant product falling under the product group using such duty-exempt material;
Če uporablja surovine, ki so oproščene dajatev, se lahko odloči za izvoz katerega koli nastalega izdelka, ki spada v takšno skupino izdelkov.
intermediate supplies: this sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
Vmesne dobave: Ta podshema zajema primere, v katerih nameravata dva proizvajalca izdelovati en izvozni izdelek in razdeliti proizvodni postopek.
The ultimate exporter finalises the production and is obliged to export the finished product;
Končni izvoznik dokonča proizvodnjo in je obvezan izvoziti dokončani izdelek.
deemed exports: this sub-scheme allows a main contractor to import free of duty inputs which are required in manufacturing goods to be sold as ‘deemed exports’ to the categories of customers mentioned in paragraph 8.2(b) to (f), (g), (i) and (j) of the EXIM-policy 04-09.
Predvideni izvoz: Ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predvideni izvoz“ proda kategorijam kupcev iz odstavkov 8.2(b) do (f),(g),(i) in (j) politike EXIM 04–09.
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
Po navedbah indijske vlade je predvideni izvoz povezan s transakcijami, pri katerih dobavljeno blago ne zapusti države.
A number of categories of supply is regarded as deemed exports provided the goods are manufactured in India, e.g. supply of goods to an EOU or to a company situated in a special economic zone (SEZ);
Kot predvideni izvoz se šteje več kategorij dobave, če se blago izdeluje v Indiji, npr. dobava blaga EOU ali družbi v posebni ekonomski coni („SEZ“).
ARO: the AAS holder intending to source the inputs from indigenous sources, in lieu of direct import, has the option to source them against AROs.
ARO: Imetnik AAS, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva prek ARO.
In such cases the Advance Authorisations are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
V takih primerih so vnaprejšnje odobritve validirane kot ARO in potrjene domačemu dobavitelju ob dobavi izdelkov, ki so določeni v njih.
The endorsement of the ARO entitles the indigenous supplier to the benefits of deemed exports as set out in paragraph 8.3 of the EXIM-policy 04-09 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
S potrditvijo ARO je domači dobavitelj upravičen do ugodnosti predvidenega izvoza, kot so določene v odstavku 8.3 politike EXIM 04–09 (tj. AAS za vmesne dobave/predvideni izvoz, povračilo za predvideni izvoz in povračilo končne trošarine).
The refund of taxes/duties is available both for indigenous inputs as well as imported inputs;
Vračilo davkov/dajatev se lahko uveljavlja za domače in uvožene surovine.
back-to-back inland letter of credit: this sub-scheme again covers indigenous supplies to an Advance Authorisation holder.
Vzajemni notranji akreditiv: Ta podshema spet zajema domače dobave imetniku vnaprejšnje odobritve.
The holder of an Advance Authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Imetnik vnaprejšnje odobritve lahko pri banki odpre vzajemni notranji akreditiv v korist domačega dobavitelja.
The authorisation will be invalidated by the bank for direct import only in respect of the value and volume of items being sourced indigenously instead of importation.
Banka razveljavi odobritev za neposreden uvoz le za vrednosti in količine domačih, ne pa uvoženih izdelkov.
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 8.3 of the EXIM-policy 04-09 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači dobavitelj je upravičen do ugodnosti predvidenega izvoza, kot je določeno v odstavku 8.3 politike EXIM 04–09 (tj. AAS za vmesne dobave/predvideni izvoz, povračilo za predvideni izvoz in povračilo končne trošarine).
It was established that during the RIP, the cooperating exporter only obtained concessions under two sub-schemes linked to the product concerned, i.e. (i) AAS physical exports and (iv) AAS for deemed exports.
Ugotovljeno je bilo, da je med OPP sodelujoči izvoznik pridobil koncesije le za dve podshemi, povezani z zadevnim izdelkom, in sicer (i) AAS za fizični izvoz in (iv) AAS za predvideni izvoz.
It is therefore not necessary to establish the countervailability of the remaining unused sub-schemes.
Zato ni treba določiti možnosti uvedbe izravnalnega ukrepa za ostale neuporabljene podsheme.
Following the imposition by Regulation (EC) No 193/2007 of the definitive countervailing duty currently in force, the GOI has modified the verification system applicable to AAS.
Po uvedbi zdaj veljavne dokončne izravnalne dajatve z Uredbo (ES) št. 193/2007 je indijska vlada spremenila sistem preverjanja, ki se uporablja za AAS.
In concrete terms, for verification purposes by the Indian authorities, an Advance Authorisation holder is legally obliged to maintain ‘a true and proper account of consumption and utilisation of duty-free imported/domestically procured goods’ in a specified format (Chapters 4.26, 4.30 and Appendix 23 HOP I 04-09), i.e. an actual consumption register.
To dejansko pomeni, da je za namene preverjanja s strani indijskih organov imetnik vnaprejšnje odobritve zakonsko zavezan voditi „verodostojno in ustrezno poslovno knjigo potrošnje in porabe dajatev prostega uvoženega/na domačem trgu nabavljenega blaga“ v določeni obliki (poglavja 4.26, 4.30 in Dodatek 23 HOP I 04–09), tj. dejansko evidenco potrošnje.
This register has to be verified by an external chartered accountant/cost and works accountant who issues a certificate stating that the prescribed registers and relevant records have been examined and the information furnished under Appendix 23 is true and correct in all respects.
To evidenco mora preveriti zunanji pooblaščeni revizor/poslovodni računovodja, ki izda potrdilo, da so predpisane evidence in ustrezna dokumentacija pregledane in so informacije, predložene v skladu z Dodatkom 23, verodostojne in pravilne glede vseh zahtev.
Nevertheless, the aforesaid provisions apply only to Advance Authorisations issued on or after 13 May 2005.
Vendar navedene določbe veljajo le za vnaprejšnje odobritve, izdane 13. maja 2005 ali pozneje.
For all Advance Authorisations or Advance Licences issued before that date, holders are requested to follow the previously applicable verification provisions, i.e. to keep a true and proper account of licence-wise consumption and utilisation of imported goods in the specified format of Appendix 18 (Chapter 4.30 and Appendix 18 HOP I 02-07).
Za vse vnaprejšnje odobritve ali vnaprejšnja dovoljenja, izdana pred tem datumom, morajo imetniki upoštevati prejšnje določbe o preverjanju, tj. voditi morajo verodostojno in ustrezno poslovno knjigo potrošnje in porabe uvoženega blaga v zvezi z dovoljenjem v določeni obliki iz Dodatka 18 (poglavje 4.30 in Dodatek 18 HOP I 02–07).
With regard to the sub-schemes used during the RIP by the sole cooperating exporting producer, i.e. physical exports and deemed exports, both the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the Authorisation.
V zvezi s podshemami, ki jih je med OPP uporabljal edini sodelujoči proizvajalec izvoznik, tj. fizični izvoz in predvideni izvoz, indijska vlada določi vrednost in količino nadomestila za uvoz in obveznosti izvoza, kar je navedeno v odobritvi.
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the Authorisation.
Poleg tega morajo vladni uslužbenci med uvozom in izvozom na odobritev vpisati ustrezne transakcije.
The volume of imports allowed under this scheme is determined by the GOI on the basis of standard input-output norms (SIONs).
Količino uvoza, dovoljenega iz te sheme, določi indijska vlada na podlagi standardnih input-output norm (SION).
SIONs exist for most products, including the product concerned and are published in the HOP II 04-09.
SION obstajajo za večino izdelkov, vključno z zadevnim izdelkom, in so objavljeni v HOP II 04–09.
In this respect it should be noted that the SIONs are regularly revised.
V zvezi s tem je treba opozoriti, da se SION redno revidirajo.
Since the one cooperating exporter used licences issued at different times, this also meant that different SIONs were applied by this company under the RIP.
Ker je edini sodelujoči izvoznik uporabljal dovoljenja, izdana v različnih obdobjih, je to pomenilo, da je ta družba v OPP uporabljala tudi različne SION.
Imported input materials are not transferable and have to be used to produce the resulting export product.
Uvožene surovine niso prenosljive in se morajo uporabiti za proizvodnjo nastalega izvoznega izdelka.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (24 months with two possible extensions of six months each).
Obveznost izvoza mora biti izpolnjena v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
The review investigation established that while the cooperating exporting producer could establish the total consumption of raw materials there was no actual consumption register for the product concerned.
V preiskavi v zvezi s pregledom je bilo ugotovljeno, da dejanska evidenca potrošnje za zadevni izdelek ne obstaja, čeprav je lahko sodelujoči proizvajalec izvoznik opredelil skupno potrošnjo surovin.
Consumption was only presumed to be in line with the SIONs.
Potrošnja je bila le domnevno v skladu s SION.
It was therefore not possible to establish whether SION requirements, stipulated under specific authorisations/licences, with respect to duty-free input materials exceed the material needed to produce the reference quantity of the resulting export product.
Zato ni bilo možno ugotoviti, ali zahteve SION, določene v skladu s posameznimi odobritvami/dovoljenji, v zvezi z dajatve prostimi surovinami presegajo material, ki je potreben za proizvodnjo referenčne količine nastalega izvoznega izdelka.
Moreover, the review investigation established that raw materials were imported under three different authorisations/licences and different SION norms and then were mixed and physically incorporated in the production process of the same exported good.
Poleg tega je bilo v preiskavi v zvezi s pregledom ugotovljeno, da so bile surovine uvožene v skladu s tremi različnimi odobritvami/dovoljenji in različnimi normami SION in so bile potem združene in fizično vključene v proizvodni postopek enakega izvoženega blaga.
The fact that there are three different SIONs with different consumption norms for each of the raw materials further underlines the problem in establishing the actual consumption of the cooperating exporter.
Dejstvo, da obstajajo trije različni SION z različnimi normami potrošnje za vsako surovino, dodatno kaže, da je težko določiti dejansko potrošnjo sodelujočega izvoznika.
In this respect, it is clear that an actual consumption register is a basic requirement in order to allow for verification as to whether the duty-free input materials exceed the material needed to produce the reference quantity of the resulting export product.
V zvezi s tem je jasno, da je evidenca dejanske potrošnje osnovna zahteva, ki omogoča preverjanje, ali dajatve proste surovine presegajo material, ki je potreben za proizvodnjo referenčne količine nastalega izvoznega izdelka.
The review investigation also established that the verification requirements stipulated by the Indian authorities were either not honoured or not yet tested in practice.
Preiskava v zvezi s pregledom je tudi pokazala, da zahteve glede preverjanja, ki so jih določili indijski organi, niso bile upoštevane ali še niso bile preizkušene v praksi.
For Advance Licences issued before 13 May 2005 the necessary actual consumption and stock registers (i.e. Appendix 18) were not sent to the relevant authorities and hence not controlled by GOI.
Za vnaprejšnja dovoljenja, izdana pred 13. majem 2005, potrebne dejanske evidence potrošnje in zaloge (tj. Dodatek 18) niso bile poslane ustreznim organom, zato jih indijska vlada ni nadzorovala.
For Advance Authorisations issued after 13 May 2005 the necessary actual consumption and stock registers are required but GOI had not yet verified the compliance of these registers with EXIM policy requirements.
Za vnaprejšnje odobritve, izdane po 13. maju 2005, je treba predložiti potrebne dejanske evidence potrošnje in zaloge, vendar indijska vlada še ni preverila, ali te evidence izpolnjujejo zahteve politike EXIM.
In particular, the registers were verified by external chartered accountants as required by the relevant Indian legislation mentioned under recital 25 but there were no records kept either by the company or by the chartered accountant on how this certification process took place.
Evidence so preverili zunanji pooblaščeni revizorji v skladu z ustrezno indijsko zakonodajo, kot je navedeno v uvodni izjavi 25, vendar družba ali pooblaščeni revizor ni imel dokumentacije o izvedbi tega postopka potrjevanja.
There was no audit plan or any other supporting material of the audit performed, no recorded information on the methodology used and the specific requirements needed for such scrupulous work that requires detailed technical knowledge on production processes, EXIM policy requirements and accounting procedures.
Načrt revizije ali kakršna koli druga dokazila o opravljeni reviziji, evidentirane informacije o uporabljeni metodologiji in posebnih zahtevah za tako natančno delo, za katerega je potrebno podrobno tehnično znanje o proizvodnih postopkih, zahtevah politike EXIM in računovodskih postopkih, niso bili na voljo.
Account taken of this situation, it is considered that the investigated exporter was not able to demonstrate that the relevant EXIM provisions were met.
Glede na to se šteje, da preiskovani izvoznik ni mogel dokazati, da so bile ustrezne določbe EXIM izpolnjene.