Page 492 - MANUAL OF SOP

Countervailing Duty Investigations

Accounting Principles, Accounting Standards and Cost Accounting Standards are
also kept in mind while finalizing the NIP. Therefore, the procedure already detailed
earlier in Chapter 9 of this Manual may be followed for determination of Non-
injurious Price in case of CVD investigations as well.

20.58 NIP determination requires following information in Format “A” to Format
“L” notified vide Trade Notice 02/2018 dated 1 February 2018 read with Trade
st
Notice 15/2018 dated 22.11.2018:

S. Format Subject Description
No. 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 Net Sales Realisations
6 F Certificate by the Chief Executive or a duly authorised representative of
the Domestic Industry
7 G Declaration by Legal Representative

8 H Performance Parameters of Domestic Industry
9 I PCN wise summarised Statement of Expenses
10 J Related Party Transactions

11 K Calculation of Capital Employed
12 L Calculation of claimed NIP

20.59 It may be clarified here that the company can furnish details/clarifications
during post-initiation period in furtherance of the petition/application already
submitted to enable the proper processing. However, the DI cannot be allowed
to revise the application in such a way that it will structurally alter the original
application on which the initiation is based, as it will render the initiation invalid. The
team is allowed, within its lawful mandate, to seek clarifications/ details from the
applicant(s) during the course of the investigation but it should do so in writing as
has been clearly instructed by the DG. No oral request should be made for seeking
information.

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