Page 270 - MANUAL OF SOP

Determination of Non Injurious Price

time of initiation, the DI is required to submit the following documents, wherever
applicable, for NIP workings:

S.N Documents/ Supporting documents
1 Annual Audited Accounts (including Balance Sheet, Profit & Loss Accounts, and
Annexed Schedules) for IIP. If the same is not audited for the POI at the time of
filing application, the same may be certified from the Independent Practising
Chartered Accountant and the authorised officer of the company.
2 Trial Balance for the POI
3 Cost Audit Reports for IIP, if applicable and not submitted earlier.
4 Cost Sheet(s) of captively consumed product(s)/utilities
5 Consumption details of major raw materials including the bills of material for PUC
6 Supporting Document for Installed Capacity, Actual Production, Capacity Utilization
7 Details of Related Party Transaction(s) and their basis of pricing as per Accounting
Standard 18
8 Details of all abnormal close downs, if any
9 Business Transfer Agreement/Details - if there is any major change in ownership during
IIP and consequential change in the value of assets, if any.
10 Merger/Amalgamation details- if there is any merger/amalgamation and
consequential change in the value of assets if any
11 Valuation Report - if there is a change in the value of assets
12 Details of major inputs, which are subject to any trade remedy measure
13 The complete break-up of Sales Real is at ions reconciled with the audited records
of the company as a whole. Each major product to be separately indicated.

FORMATS

9.6.5. NIP determination requires detailed information in Format “A” to Format
“L” notified vide Trade Notice No. 02/2018 dated 01.02.2018.

S.N Format Subject Description
Number
1 A Statement of Consumption of Raw Materials, Packing Materials, and
Utilities
2 B Statement of Raw Material Consumption
3 C Allocation and Apportionment of Expenses
4 D Statement of Consumption of Utilities
5 E Statement of Sales Realisations
6 F Certificate by the Chief Executive or a duly authorized representative
of the Domestic Industry
7 G Declaration by Legal Representative

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