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declare the application admissible;

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annul Commission Implementing Regulation (EU) 2023/265 of 9 February 2023 imposing a definitive anti-dumping duty on imports of ceramic tiles originating in India and Türkiye (1) and

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order the Commission to pay the costs.

1.

First plea in law, alleging that by using distorted costs of production to construct normal value for certain products, Regulation 2023/265 violates Articles 2(3), 2(5), first paragraph, and 2(10), first sentence, of Regulation (EU) 2016/1036 of the European Parliament and of the Council (2) and is vitiated by a manifest error of assessment.

2.

Second plea in law, alleging that by failing to adjust normal value for inflation, Regulation 2023/265 violates Article 2(10)(k) and 2(10), first sentence, of Regulation 2016/1036 and is vitiated by a manifest error of assessment.

3.

Third plea in law, alleging that by calculating an excessive dumping margin and imposing an excessive anti-dumping duty, Regulation 2023/265 violates Articles 2(12) and 9(4), second paragraph, of Regulation 2016/1036.

4.

Fourth plea in law, alleging that by reaching conclusions unsupported by the facts, Regulation 2023/265 violates Articles 3(2), 3(5) and 3(6), read together with Article 17(1), of Regulation 2016/1036 and is vitiated by a manifest error of assessment.