Case T-762/20: Judgment of the General Court of 21 February 2024 — Sinopec Chongqing SVW Chemical and Others v Commission (Dumping — Imports of certain polyvinyl alcohols originating in China — Definitive anti-dumping duty — Implementing Regulation (EU) 2020/1336 — Calculation of the normal value — Significant distortions in the exporting country — Article 2(6a) of Regulation (EU) 2016/1036 — WTO law — Principle of consistent interpretation — Adjustments — Non-refundable VAT — Functions similar to those of an agent acting on a commission basis — Fair comparison of the export price and the normal value — Burden of proof — Article 2(10)(b) and (i) of Regulation 2016/1036 — Non-cooperation — Facts available — Article 18 of Regulation 2016/1036 — Double application — Punitive application — Different production processes — Price undercutting — Market segments — Product control number method — Article 3(2) and (3) of Regulation 2016/1036 — Rights of the defence — Confidential treatment — Articles 19 and 20 of Regulation 2016/1036)