15. 1. 93 Official Journal of the European Communities No L 9/7 COUNCIL REGULATION (EEC) No 55/93 of 8 January 1993 imposing a definitive anti-dumping duty on imports of outer rings of tapered roller bearings originating in Japan THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2423/88 of 11 July 1988 on protection against dumped or sub- sidized imports from countries not members of the Euro- pean Economic Community ('), and in particular Article 12 thereof, Having regard to the proposal for the Commission submitted after consultation within the Advisory " Committee as provided for under the above Regulation, Whereas : A. Provisional measures () The Commission, by Regulation (EEC) No 1994/92(%), imposed a provisional anti- dumping duty on imports into the Community of outer rings of tapered roller bearings originating in Japan (hereinafter referred to as “TRB cups’ unless otherwise specified) and falling within CN code ex 84829900 (Taric codes 848299 00°11 and 848299 00°91). Council  Regulation (EEC) No 3263/92 (°) extended the duty for'a period not exceeding two months. B. Subsequent procedure (2)  Following the imposition of the provisional anti- dumping duty, the interested parties who so requested were granted an opportunity to be heard by the Commission. Certain of these parties also made written submissions making known their views on the findings. (3)  Parties were informed in writing of the essential facts and considerations on the basis of which it was intended to recommend the imposition of de- finitive duties and the definitive collection of amounts secured by way of provisional duty. They were also granted a reasonable period within which () OJ No L 209, 2. 8. 1988, p. 1. %) OJ No L 199, 18. 7. 1992, p. 8. () OJ No L 326, 12. 11. 1992, p. 1. @ ©) (6) @ to make répresentations subsequent to the dis- closure. The oral and written comments submitted by the parties were considered and where appropriate, the Commission findings were modified to take account of them. C. Product under consideration, like product The investigation which led to the imposition of provisional measures was based on data relating to finished TRB cups, that is to say products which are ready for immediate use without further proces- sing. In this respect, one Japanese exporter argued that imports of TRB cups which are only cut to shape (turned) and require substantial further processing (i.e. heat treatment, grinding and honing) before they can be used commercially, should be excluded from the scope of the pro- ceeding. In this regard, the Commission found that these unfinished TRB cups are rough products and have significantly different physical characteristics to those of finished TRB cups which are further processed and have high precision specifications and dimensions. Moreover, this further processing involves very high relative costs which mean that considerable value is added to the unfinished TRB cup. A clear distinction can therefore be made between unfinished and finished TRB cups. In addition, the unifnished TRB cups are destined exclusively for further processing while finished TRB cups are incorporated into tapered roller bearings. For these reasons, the Commission con- siders that unfinished TRB cups cannot be con- sidered to be a product which is alike in all respects to the product under consideration and therefore should, in accordance with Article 2 (12) of Regulation (EEC) No 2423/88 be excluded from the scope of the proceeding. The Japanese exporters concerned have also argued that finished TRB cups are not a separate product with regard to the complete tapered roller bearings (hereafter referred to as “ITRBs’). In this regard, the Commission again took account of the relationship between TRB cups and TRBs and whether substan- tial further processing and components have to be added to TRB cups in order to transform them into