Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (From Rule 1 to Annexure 3)
Non injurious price determination assesses cost of production and allocates overheads to fix a fair domestic selling price. The designated authority must determine a non injurious price for the like domestic product by detailed examination and reconciliation of cost of production records of domestic industry producers. Calculation requires assessing optimal utilisation of inputs and capacity, verifying expense propriety, excluding non recurring and non product costs, allocating direct and common overheads on reasonable bases, scrutinising interest and working capital, and allowing a reasonable pre tax return on average capital employed. Excluded items include post manufacturing charges, unrelated R&D, taxes on sales, job work, unrelated royalties, trading activities and extraordinary losses. Where multiple producers exist, a production share weighted average is used.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non injurious price determination assesses cost of production and allocates overheads to fix a fair domestic selling price.
The designated authority must determine a non injurious price for the like domestic product by detailed examination and reconciliation of cost of production records of domestic industry producers. Calculation requires assessing optimal utilisation of inputs and capacity, verifying expense propriety, excluding non recurring and non product costs, allocating direct and common overheads on reasonable bases, scrutinising interest and working capital, and allowing a reasonable pre tax return on average capital employed. Excluded items include post manufacturing charges, unrelated R&D, taxes on sales, job work, unrelated royalties, trading activities and extraordinary losses. Where multiple producers exist, a production share weighted average is used.
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