Principles for determination of non-injurious price

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.... designated authority shall determine the fair selling (notional) price or non-injurious price of the like domestic product taking into account the principles specified herein under. (3) The non-injurious price is required to be determined by considering the information or data relating to cost of production for the period of investigation in respect of the producers constituting domestic industry. Detailed analysis or examination and reconciliation of the financial and cost records maintained by the constituents of the domestic industry are to be carried out for this purpose. (4) The following elements of cost of production are required to be examined for working out the noninjurious price, namely: - (i) The best utilisation....

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.... depreciation of re-valued assets, if any, may be identified and excluded while arriving at reasonable cost of production. (vi) The expenses to the extent identified to the product are to be directly allocated and common expenses or overheads classified under factory, administrative and selling overheads may be apportioned on reasonable and scientific basis such as machine hours, vessel occupancy hours, direct labour hours, production quantity, sales value, etc., as applied consistently by domestic producers and the reasonableness and justification of various expenses cl aimed for the period of investigation may be examined and scrutinised by comparing with the corresponding amounts in the immediate preceding year. (vii) T....