https://www.taxtmi.com/caselaws?id=357691 In anti-dumping proceedings, the Designated Authority may determine non-injurious price using domestic industry books-of-account data and transfer prices for raw materials where that approach reflects accepted market cost; substitution of a sister concern's cost was rejected because it was not part of the domestic industry. The computation of capital employed was also upheld, as exclusions for fixed assets, finance charges, trial run expenditure, and foreign exchange fluctuation were treated as revenue in nature and no error was shown. The Authority may further tailor duty form to the facts, including a reference-landed-value method, since the framework does not require duty only in fixed or ad valorem form. en-us Tue, 27 Mar 2018 00:00:00 +0530 Sat, 16 Mar 2019 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357691 In anti-dumping proceedings, the Designated Authority may determine non-injurious price using domestic industry books-of-account data and transfer prices for raw materials where that approach reflects accepted market cost; substitution of a sister concern's cost was rejected because it was not part of the domestic industry. The computation of capital employed was also upheld, as exclusions for fixed assets, finance charges, trial run expenditure, and foreign exchange fluctuation were treated as revenue in nature and no error was shown. The Authority may further tailor duty form to the facts, including a reference-landed-value method, since the framework does not require duty only in fixed or ad valorem form. Case-Laws Customs Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357691