https://www.taxtmi.com/caselaws?id=50425 Domestic sales cannot be disregarded in anti-dumping normal value calculations merely because they fall below weighted average cost of production; the statutory test under Clause 2 of Annexure I is whether sales are below per unit cost of production and satisfy the additional conditions on duration, substantial quantities, and cost recovery. The exporter's records, if maintained in accordance with generally accepted accounting principles and reflecting actual costs, remain the primary basis under Clause 1. The notified period of investigation must also be applied as stated, and duty quantification based on an incorrect period cannot stand. The anti-dumping duty was therefore required to be recomputed on the correct legal basis. en-us Mon, 12 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50425 Domestic sales cannot be disregarded in anti-dumping normal value calculations merely because they fall below weighted average cost of production; the statutory test under Clause 2 of Annexure I is whether sales are below per unit cost of production and satisfy the additional conditions on duration, substantial quantities, and cost recovery. The exporter's records, if maintained in accordance with generally accepted accounting principles and reflecting actual costs, remain the primary basis under Clause 1. The notified period of investigation must also be applied as stated, and duty quantification based on an incorrect period cannot stand. The anti-dumping duty was therefore required to be recomputed on the correct legal basis. Case-Laws Customs Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50425