The case dealt with the imposition of anti-dumping duties on lead acid batteries imported into India from China The appellant a subsidiary of Matsushita S Electric Industries contested the duty ... imposed by the Directorate General of Anti-Dumping and Allied Duties The main issue was whether the appellant followed market economy principles between January and September This classification affected the normal value of the products and influenced how the anti-dumping duties were calculated under the Customs Tariff Act and related regulations The dispute focused on the accuracy of the information provided by the appellant and how the dumping margin was determined