Page 274 - MANUAL OF SOP

Determination of Non Injurious Price

are then apportioned to PUC/Non-PUC through secondary allocation. The
basis of allocation should be as direct as possible, and a reasonable one,
which is consistently followed by the company.

(b) NIP is worked out for domestic production only. If a company has domestic
sales and export sales and the cost is considerably different for both, it
may be preferable to allocate costs to domestic and export sales of PUC
separately. Income from the export activity shall not be considered for NIP
workings.
(c) The basis of allocation should be clearly and specifically mentioned to ensure
their reasonability.

9.6.11. Format-D (Statement of Consumption of Utilities): It reflects the
actual year wise per unit consumption of utilities and seeks to compare them with
the normative consumption per unit of production during the injury period. The
variations, if any, must be looked into. The average per unit consumption of utilities
is taken from Format A and multiplied by average rates (net of input tax, credit,
GST, etc.) of respective utility as prevailing during POI and shown in format A. The
year-wise normative costs at prices prevailing during POI are aggregated separately
and compared to find the most efficient consumption cost of utilities (optimum
consumption) during the Injury period and POI. Such optimisation of utilities is to
be done separately for each plant producing the PUC.

9.6.12. Format-E (Statement of Sales Realizations): It relates to the computation
of per unit net sales realization and is not directly linked to the NIP workings.
Domestic Sales and Exports Sales need to be segregated because anti-dumping
investigations are with regard to domestic sales only. However, it must be ensured
that none of the selling and distribution expenses as indicated in this format like
Commission, Discounts and outward freight, etc. is allowed as cost constituent
for NIP determination. Direct expenses given in the format should match with the
expenses allocated to PUC in Format-C. The total amount of PUC sales should
reconcile with gross sales of PUC as per Format C as well as the sales register/
record maintained by the company. Sales details should exclude sales returns. It
may be noted that the Net Sales Realizations is at INR per unit (it should reconcile
with NSR shown in Format H) may have to be worked out PCN wise, if PCNs have
been suggested by the DI and subsequently notified for information of all interested
parties. The following issues may merit consideration in this regard:

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