natgillin/translations-raw huggingface dataset:
The product concerned by this review is the same as the one in the original investigation, namely graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,65 g/cm3 or more and an electrical resistance of 6,0 μΩ.m or less, currently falling within CN code ex85451100, and nipples used for such electrodes, currently falling within CN code ex85459090, whether imported together or separately originating in India (‘the product concerned’).
Izdelek, ki ga zadeva ta pregled, je isti kot v prvotni preiskavi, tj. grafitne elektrode, ki se uporabljajo za električne peči, navidezne gostote 1,65 g/cm3 ali več in električnega upora 6,0 μ.Ω.m ali manj, trenutno uvrščene v oznako KN ex85451100, ter šobe, ki se uporabljajo za take elektrode in so trenutno uvrščene v oznako KN ex85459090, ne glede na to, ali so uvožene skupaj ali ločeno, s poreklom iz Indije („zadevni izdelek“).
The investigation confirmed that, as in the original investigation, the product concerned and the products manufactured and sold by the exporting producer on the domestic market in India, as well as those manufactured and sold in the Union by the Union producers, have the same basic physical and technical characteristics as well as the same uses and are, therefore, considered to be like products within the meaning of Article 2(c) of the basic Regulation.
Preiskava je tako kot prvotna preiskava potrdila, da imajo zadevni izdelek, izdelki, ki jih proizvajalec izvoznik proizvaja in prodaja na domačem trgu v Indiji, ter tisti, ki jih proizvajalci Unije proizvajajo in prodajajo v Unijo, enake osnovne fizikalne in tehnične lastnosti in uporabe ter se zato štejejo za podobne izdelke v smislu člena 2(c) osnovne uredbe.
Advance Authorisation Scheme (‘AAS’);
shema za vnaprejšnje odobritve - „Advance Authorization Scheme“ („AAS“);
Duty Entitlement Passbook Scheme (‘DEPBS’);
shema za preložitev plačila uvoznih dajatev - „Duty Entitlement Passbook Scheme“ („DEPBS“);
Export Promotion Capital Goods Scheme (‘EPCGS’);
shema za podporo izvozu investicijskega blaga - „Export Promotion Capital Goods Scheme“ („EPCGS“);
Electricity Duty Exemption Scheme (‘EDES’).
shema za oprostitev dajatve na elektriko - „Electricity Duty Exemption Scheme“ („EDES“).
The schemes specified in points (a) to (c) 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’).
Sheme, navedene v točkah (a) do (c) 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“).
These are summarised in ‘Foreign Trade Policy’ documents, which are issued by the Ministry of Commerce every 5 years and updated regularly.
Ta so povzeta v dokumentih „Zunanjetrgovinska politika“, ki jih vsakih pet let izda ministrstvo za trgovino in jih redno posodablja.
Two Foreign Trade Policy documents are relevant to the RIP of this case, i.e. FT-policy 04-09 and FT-policy 09-14.
Na OPP tega primera se nanašata dva dokumenta „Zunanjetrgovinske politike“, tj. „Zunanjetrgovinska politika 2004–2009“ in „Zunanjetrgovinska politika 2009–2014“.
The scheme specified in point (d) above is managed by the authorities of the State of Madhya Pradesh.
Shemo iz točke (d) urejajo organi države Madhja Pradeš.
In the course of the investigation it was found that the cooperating Indian producer did not obtain any benefits under the AAS scheme during the RIP.
V preiskavi je bilo ugotovljeno, da sodelujoči indijski proizvajalec v OPP ni pridobival ugodnosti iz sheme AAS.
It was therefore not necessary to further analyse this scheme in this investigation.
Zato nadaljnja analiza te sheme v tej preiskavi ni bila potrebna.
The detailed description of the DEPBS is contained in paragraph 4.3 of the FT-policy 04-09 and FT-policy 09-14 as well as in Chapter 4 of the HOP I 04-09 and of the HOP I 09-14.
DEPBS je podrobno opisana v odstavku 4.3 „Zunanjetrgovinske politike 2004–2009“ in „Zunanjetrgovinske politike 2009–2014“ ter poglavju 4 „HOP I 2004–2009“ in „HOP I 2009–2014“.
They are determined on the basis of Standard Input Output Norm (‘SION’), which is a norm taking into account a presumed import content of inputs in the exported product and the customs duty incidence on such presumed imports, regardless of whether import duties have actually been paid or not.
Določene so na podlagi standardnega normativa input-output („standard input-output norm“ – „SION“), ki upošteva domnevne uvozne količine surovin v izvoženem izdelku in učinek carinskih dajatev na take domnevne količine uvoza, ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
At the point in time of the export transaction, a declaration must be made by the exporter to the authorities in India indicating that the export is taking place under the DEPBS.
Ko pride do izvozne transakcije, mora izvoznik indijskim organom izdati deklaracijo, ki navaja, da izvoz poteka na podlagi DEPBS.
In order for the goods to be exported, the Indian customs authorities issue, during the dispatch procedure, an export shipping bill. This document shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction.
Za izvoz blaga indijski organi med postopkom odpreme izdajo izvozno odpremnico. Ta dokument med drugim vsebuje znesek kredita DEPBS, ki se dodeli za navedeno izvozno transakcijo.
At this point in time, the exporter knows the benefit it will receive.
Na tej točki je izvozniku znana ugodnost, ki jo bo prejel.
Therefore, there is no possibility for a retroactive amendment to the level of the benefit.
Tako stopnje ugodnosti ni možno spreminjati za nazaj.
It was found that in accordance with Indian accounting standards, DEPBS credits can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
Ugotovljeno je bilo, da se v skladu z indijskimi računovodskimi standardi krediti DEPBS po obračunskem načelu lahko knjižijo kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
Such credits can be used for payment of customs duties on subsequent imports of any goods unrestrictedly importable, except capital goods.
Takšni krediti se lahko uporabljajo za plačilo carinskih dajatev na poznejši uvoz kakršnega koli blaga, ki se uvaža neomejeno, razen investicijskega blaga.
Goods imported against such credits can be sold on the domestic market (subject to sales tax) or used otherwise.
Blago, uvoženo s takšnimi krediti, se lahko proda na notranjem trgu (ob plačilu prometnega davka) ali uporabi v druge namene.
Applications for DEPBS credits are electronically filed and can cover an unlimited amount of export transactions.
Vloge za kredite DEPBS se vložijo elektronsko in lahko zajemajo neomejeno število izvoznih transakcij.
De facto, no strict deadlines to apply for DEPBS credits exist.
Dejansko za vloge za kredite DEPBS ni strogih rokov.
The electronic system used to manage DEPBS does not automatically exclude export transactions exceeding the deadline submission periods mentioned in Chapter 4.47 of the HOP I 04-09 and 09-14.
Elektronski sistem, ki se uporablja za upravljanje DEPBS, avtomatično ne izključuje izvoznih transakcij zunaj rokov za oddajo vlog iz poglavja 4.47 HOP I 2004–2009 in 2009–2014.
Furthermore, as clearly provided in Chapter 9.3 of the HOP I 04-09 and 09-14, applications received after the expiry of submission deadlines can always be considered with the imposition of a minor penalty fee (i.e. 10 % of the entitlement).
Kakor je jasno določeno v poglavju 9.3 HOP I 2004–2009 in 2009–2014, je vloge, prejete po izteku rokov za oddajo vlog, tudi vedno mogoče upoštevati ob uvedbi manjše kazenske takse (tj. 10 % upravičenega zneska).
It was found that the cooperating Indian exporting producer used this scheme during the RIP.
Ugotovljeno je bilo, da je sodelujoči indijski proizvajalec izvoznik v OPP uporabljal to shemo.
A DEPBS credit is a financial contribution by the GOI, since the credit will eventually be used to offset import duties, thus decreasing the GOI’s duty revenue which would be otherwise due.
Kredit DEPBS je finančni prispevek IV, saj bo kredit na koncu uporabljen za kritje uvoznih dajatev, kar zmanjšuje prihodek IV od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPBS credit confers a benefit upon the exporter, because it improves its liquidity.
Poleg tega kredit DEPBS pomeni ugodnost za izvoznika, ker izboljša njegovo likvidnost.
Furthermore, the DEPBS is contingent in law upon export performance, and is therefore deemed to be specific and countervailable pursuant to Article 4(4), first subparagraph, point (a) of the basic Regulation.
Poleg tega je DEPBS zakonsko pogojena z opravljenim izvozom, zato velja, da je specifična in da se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation as claimed by the cooperating Indian exporting producer.
Ta shema se ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 3(1)(a)(ii) osnovne uredbe, kot je trdil sodelujoči indijski proizvajalec izvoznik.
It does not conform to the strict rules laid down in Annexes I (item (i)), II (definition and rules for drawback) and III (definition and rules for substitution drawback) of the basic Regulation.
Ne izpolnjuje strogih pravil iz točke (i) Priloge I, Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
An exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
Izvoznik brez dajatev uvoženega blaga ni obvezan porabiti v proizvodnem postopku, znesek kredita pa ni izračunan glede na dejansko porabljene surovine.
Moreover, there is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of item (i) of Annex I, and Annexes II and III of the basic Regulation.
Poleg tega ni nikakršnega sistema ali postopka, ki bi potrdil, katere surovine so porabljene v proizvodnem procesu izvoznega izdelka oziroma ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter Priloge II in Priloge III k osnovni uredbi.
Lastly, an exporter is eligible for the DEPBS benefits regardless of whether it imports any inputs at all.
Izvoznik je tudi upravičen do ugodnosti v okviru DEPBS ne glede na to, ali sploh uvaža surovine.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported.
Za dodelitev subvencije zadošča, da izvoznik zgolj izvaža blago, ne da bi dokazal, da so bile uvožene kakršne koli surovine.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from the DEPBS.
Tako so celo izvozniki, ki vse surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina, še vedno upravičeni do subvencij v okviru DEPBS.
In accordance with Article 3(2) and Article 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient, which is found to exist during the review investigation period.
V skladu s členom 3(2) in členom 5 osnovne uredbe je bila višina subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunana glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
In light of the above, it is considered appropriate to assess the benefit under the DEPBS as being the sum of the credits earned on all export transactions made under this scheme during the RIP.
Glede na navedeno se šteje za ustrezno, da se ugodnosti v okviru DEPBS izračunajo kot vsota kreditov, prejetih za vse izvozne transakcije v okviru te sheme v OPP.
The cooperating Indian exporting producer claimed that in their case all the DEPBS credits obtained had been used to import materials used solely in the production of the product concerned, despite being in principle allowed to sell them or use them for the import of other materials.
Sodelujoči indijski proizvajalec izvoznik je trdil, da so bili v njegovem primeru vsi pridobljeni krediti DEPBS porabljeni za uvoz materiala, uporabljenega samo za proizvodnjo zadevnega izdelka, čeprav jih ima načeloma pravico prodati ali uporabiti za uvoz drugih materialov.
The company claimed that therefore DEPBS was a normal duty drawback system, and only the excess remission should be countervailed.
Družba je trdila, da je DEPBS zato običajen sistem povračila dajatev in da bi se izravnalni ukrepi morali uvesti le pri presežnem odpustu.
This claim has to be rejected, however, since, as explained above in recital 31, DEPBS is not considered a permissible duty drawback system or substitution drawback system, which has been also admitted by the GOI.
Vendar je to trditev treba zavrniti, ker se, kot je razloženo v uvodni izjavi (31), DEPBS ne šteje za dovoljen sistem povračila dajatev ali sistem nadomestnega povračila, kar je priznala tudi IV.
It is therefore not relevant what the exporter actually does with the licences obtained under this scheme.
Zato ni pomembno, kaj izvoznik dejansko stori z dovoljenji, pridobljenimi v okviru te sheme.
It is at the moment of the export transactions made under this scheme that an exporter obtains an irrevocable conferral of a benefit, not at the moment of subsequent usage of the licence.
Izvoznik nepreklicno dodelitev ugodnosti pridobi ob izvedbi izvoznih transakcij in ne ob poznejši uporabi dovoljenja.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted from the credits so established to arrive at the subsidy amounts as numerator, pursuant to Article 7(1)(a) of the basic Regulation.
Kjer so bili predloženi upravičeni zahtevki, so bile pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe odštete od tako pridobljenih kreditov, pri čemer je znesek subvencije postal števec.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts have been allocated over the total export turnover during the review investigation period as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe so bili ti zneski subvencije dodeljeni za skupni promet od izvoza v obdobju preiskave v zvezi s pregledom kot ustrezni imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
Based on the above, the subsidy rate established in respect of this scheme for the cooperating exporting producer during the RIP amounts to 5,7 %.
Glede na navedeno stopnja subvencije, ugotovljena v OPP za sodelujočega proizvajalca v okviru te sheme, znaša 5,7 %.
Export Promotion Capital Goods scheme (‘EPCGS’)
Shema za podporo izvozu investicijskega blaga („EPCGS“)
The detailed description of the EPCGS is contained in Chapter 5 of the FT-policy 04-09 and of the FT-policy 09-14 as well as in Chapter 5 of the HOP I 04-09 and of the HOP I 09-14.
EPCGS je podrobno opisana v poglavju 5 Zunanjetrgovinske politike 2004–2009 in Zunanjetrgovinske politike 2009–2014 ter poglavju 5 HOP I 2004–2009 in HOP I 2009–2014.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki, ki so povezani s podpornimi izdelovalci, in izvajalci storitev.
Under the condition of an export obligation, a company is allowed to import capital goods (new and – since April 2003 – second-hand capital goods up to 10 years old) at a reduced rate of duty.
Na podlagi pogoja obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in od aprila 2003 do deset let starega rabljenega) po znižani stopnji dajatve.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
Indijska vlada v ta namen izda dovoljenje za EPCGS po vlogi in plačilu pristojbine.
Since April 2000, the scheme provides for a reduced import duty rate of 5 % applicable to all capital goods imported under the scheme.
Od aprila 2000 shema določa znižano stopnjo uvozne dajatve v višini 5 % za vse investicijsko blago, uvoženo v okviru te sheme.
Under a new FT-policy 09-14, the capital goods can be imported with 0 % duty rate under the EPCGS but in such case the time period for fulfilment of the export obligation is shorter.
V skladu z novo zunanjetrgovinsko politiko 2009–2014 se investicijsko blago lahko uvaža po ničelni stopnji dajatve v okviru EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši.
The EPCGS licence holder can also source the capital goods indigenously.
Imetnik dovoljenja EPCGS lahko investicijsko blago nabavlja tudi na domačem trgu.
In such case, the indigenous manufacturer of capital goods may avail himself of the benefit for duty free import of components required to manufacture such capital goods.
V tem primeru domači proizvajalec investicijskega blaga lahko izkoristi ugodnost dajatev prostega uvoza surovin, potrebnih za proizvodnjo takšnega investicijskega blaga.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
Domači proizvajalec pa lahko zahteva tudi ugodnost predvidenega izvoza glede na dobavo investicijskega blaga imetniku dovoljenja EPCGS.
It was found that the cooperating exporting producer used this scheme during the RIP.
Ugotovljeno je bilo, da je sodelujoči proizvajalec izvoznik v OPP uporabljal to shemo.
Conclusion on EPCGS
Sklepna ugotovitev o EPCGS
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve the company’s liquidity.
Poleg tega znižanje dajatve pomeni ugodnost za izvoznika, saj ob uvozu privarčevane dajatve izboljšajo likvidnost družbe.
Furthermore, the EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
EPCGS je zakonsko pogojena z opravljenim izvozom, ker takšnih dovoljenj ni mogoče dobiti brez obveznosti izvoza.
Therefore it is deemed to be specific and countervailable pursuant to Article 4(4), first subparagraph, point (a) of the basic Regulation.
Zato velja za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4)(a) osnovne uredbe.
It has been claimed by the cooperating exporting producer that EPCGS subsidies with regard to the purchase of capital goods where the export obligation was already fulfilled before the RIP, should no longer be treated as contingent upon export performance.
Sodelujoči proizvajalec izvoznik je trdil, da se subvencije EPCGS v zvezi z nabavo investicijskega blaga, ne smejo več obravnavati kot pogojene z opravljenim izvozom, kadar je bila obveznost izvoza že izpolnjena pred OPP.
Therefore, they should not be treated as specific subsidies and should not be countervailed.
Zato se ne smejo obravnavati kot specifične subvencije in se proti njim ne smejo uvesti izravnalni ukrepi.
However, this claim has to be rejected.
Vendar je to trditev treba zavrniti.
It has to be underlined that the subsidy itself was contingent upon export performance, i.e. it would not have been granted had the company not accepted a certain export obligation.
Poudariti je treba, da je bila sama subvencija pogojena z opravljenim izvozom, tj. ne bi bila podeljena, če družba ne bi sprejela določene obveznosti izvoza.
The EPCGS cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
EPCGS se ne more šteti za dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I, item (i), of the basic Regulation, because they are not consumed in the production of the exported products.
Takšni dovoljeni sistemi iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se ne uporablja v proizvodnji izvoznih izdelkov.
The subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the industry concerned.
Znesek subvencije je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carinskih dajatev na uvoženo investicijsko blago v obdobju, ki odraža običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji.
Interests were added to this amount in order to reflect the full value of the benefit over time.
Obresti so bile dodane temu znesku, da bi se odrazila polna vrednost ugodnosti skozi čas.
The commercial interest rate during the review investigation period in India was considered appropriate for this purpose.
V ta namen se je štela za primerno komercialna obrestna mera v Indiji v obdobju preiskave v zvezi s pregledom.
In accordance with Article 7(2) and (3) of the basic Regulation, this subsidy amount has been allocated over the export turnover during the RIP as appropriate denominator, because the subsidy is contingent upon export performance.
V skladu s členom 7(2) in členom 7(3) osnovne uredbe je ta znesek subvencije dodeljen na izvozni promet v OPP kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom.
The subsidy rate established in respect of this scheme for the cooperating exporting producer during the RIP amounts to 0,9 %.
Stopnja subvencije, ugotovljena za sodelujočega proizvajalca v OPP v zvezi s to shemo, znaša 0,9 %.
Electricity Duty Exemption Scheme (EDES) – regional scheme of the State of Madhya Pradesh
Shema za oprostitev dajatve na elektriko („EDES“) – regionalna shema države Madhja Pradeš
Under the Industrial Promotion Policy of 2004, the State of Madhya Pradesh (MP) offers exemption of electricity duty to industrial companies investing in electricity generation for captive consumption.
Na podlagi politike spodbujanja industrije iz leta 2004 država Madhja Pradeš („MP“) ponuja industrijskim družbam, ki vlagajo v proizvodnjo elektrike za lastno porabo, oprostitev dajatve na elektriko.
The detailed description of the EDES is contained in the Government of Madhya Pradesh Notification No 29 of 21 July 2006 and Order No 4238-XIII-2006 Annexure C of 12 July 2006.
EDES je podrobno opisana v Obvestilu vlade Madhje Pradeša št. 29 z dne 21. julija 2006 in Prilogi C Odredbe št. 4238-XIII-2006 z dne 12. julija 2006.
Every manufacturer which invests a certain amount of capital in the set-up of a power plant within the State of Madhya Pradesh is eligible for this scheme.
Do te sheme je upravičen vsak proizvajalec, ki vloži določen znesek kapitala v ustanovitev elektrarne v državi Madhja Pradeš.
The EDES provides for exemption from the payment of the electricity duty – local sales tax normally due in Madhya Pradesh – for companies which invested a certain amount of capital in the building of a power plant.
EDES določa oprostitev plačila dajatve na elektriko – lokalnega prometnega davka, ki ga je običajno treba plačati v državi Madhja Pradeš – za družbe, ki vložijo določen znesek kapitala v gradnjo elektrarne.
The exemption is granted for a certain period depending on the value of investment.
Oprostitev se odobri za določeno obdobje, odvisno od vrednosti naložbe.