Non-injurious price must follow normated cost-construction using best utilisation unless reliable evidence justifies a different method.

The Anti-Dumping Rules require non-injurious price to be computed on normated cost-construction based on best utilisation of raw materials, utilities and production capacities, because Annexure III is part of the statutory framework and is meant to neutralise inefficiency. The Tribunal held that, absent reliable empirical data showing the normated basis to be wrong, the Designated Authority was not bound to adopt the domestic industry's actual cost data merely because it was preferred by the appellant. The challenge to the computation therefore failed, and the anti-dumping duty determination remained undisturbed.

---

---

Issues: Whether the Designated Authority was justified in computing the non-injurious price on the basis of best utilisation of raw materials, utilities and production capacities under Annexure III instead of adopting the domestic industry's actual cost data.

Analysis: Annexure III to the Anti-Dumping Rules lays down the cost-construction principles for determining non-injurious price and expressly requires consideration of best utilisation of raw materials, utilities and production capacities to nullify injury caused by inefficiency. The Tribunal noted that these principles form part of the statutory framework and bind the Designated Authority. It further held that, in a normal situation where no separate empirical data is produced to discredit the cost construction, the Authority is not required to depart from the normated basis merely because the appellant prefers actual cost data.

Conclusion: The challenge to the non-injurious price computation failed and the computation based on best utilisation was upheld.

Final Conclusion: The appeal was dismissed, leaving the anti-dumping duty determination undisturbed.

Ratio Decidendi: Where the anti-dumping rules prescribe normated cost-construction based on best utilisation of inputs for determining non-injurious price, the Designated Authority must follow that statutory method unless reliable evidence justifies a different computation.

---